XBRL (Extensible Business Reporting Language)

Chapter 2:

XBRL (eXtensible Business Reporting Language) XML (eXtensible Markup Language)

Well formed documents – follow basic rules of XML and can be processed in browser Valid documents – well-formed documents that follow rules of an XML schema

Prolog – first line of code; i.e.

Element – has a matching opening and closing tag set Attribute – additional data about the element (meta-data) Example: 32.99

Root Element – first element; goes around all other elements; i.e. Parent Element – has other elements beneath it; i.e. Child Element – enclosed by the parent element; i.e.

Empty Element – absent of content or other elements; opens and closes in same tag Example:

Chapter 3:

Schema document (.xsd) – defines the rules that XML document must follow

Namespace declaration – required second line of schema document; closed at last line […main body of schema document goes here…]

Simple Element – default element; does not contain other elements or attributes Complex Element – contains other elements nested within and/or has attributes Cardinalities – minOccurs / maxOccurs (can be 1:1, 1:M, 0:1, 0:M) (if the nested elements must appear in order) […closing tags…] Primitive data type for simple elements can be xs:string, integer, decimal, or date. […closing tags…] Example of XML document for schema on next page:

Specialized Americas Stephen Cagnina

Bell USA John

Bike Clothing, Inc Spinner

Chapter 4:

XBRL Instance Document –

unique entity identifier specific date OR start date end date

iso4217:USD

5393000

[…continued financial statement items…]

element can be used

Units of measure: iso4217:USD, iso4217:EUR, iso4217:JPY, xbrli:shares

XBRL Taxonomies – elements and attributes for a purpose, such as reporting under U.S. GAAP Chapter 5:

XSLT (eXtensible Stylesheet Language for Transformations) Stylesheets are saved in the .xsl file format.

[…complete desired HTML and close tags…]