XBRL Program Content

Session 1 is comprised of two modules:

Module 1:  Introduction and Basics of XBRL

1. Welcome and How to Interact in Adobe Session
2. Introductions of Presenters
3. SEC mandate: Two Year Program
4. History: From Vision to Mandate (Paul Wilkinson by video)
5. Basics of XBRL
6. Review and QA 

Module 2:  Creating XBRL for the SEC

1. XBRL "around the world"
2. US GAAP taxonomy basics (Louis Matherne – FASB)
3. Level 1, 2, 3, 4 tagging explained
4. Process map
5. Basic mapping (Rob Gold)
6. The "Same" Information
7. Introduction to Extensions
8. Extension creations options
9. Dimensions (Rob Gold)
10. Review and QA

Session 2 is comprised of two modules:

Module 3:  Creating XBRL for the SEC Part 2

1. Labels, calculations, presentation
2. Validation
3. SEC filing
4. Calculation issues
5. Validation - what, how much
6. Negation
7. Extensions
8. Example of tagging a Stockholders Equity (Rob Gold)
9. Parentheticals
10. Assurance 
11. Range of potential issues 
12. Review and QA

Module 4: Assurance, Options and Resources

1. Assurance Issues
2. Options (Wayne Harding)
3. Resources (re-cap)
4. Review and QA  (25%  of the session)

Primary instructor:
Daniel Roberts

Daniel is the past Chairman of the XBRL US Steering Committee, and member of the XBRL International Assurance Working Group. He has a detailed knowledge of XBRL that comes from being deeply involved in XBRL for the past eight years.

Instructor:
Paul Wilkinson

Paul Wilkinson has advised the Chairman and Commissioners of the U.S. Securities and Exchange Commission and U.S. Equal Employment Opportunity Commission, the leadership of the U.S. House of Representatives, and members of the House Committee on Homeland Security. He currently advises the non-profit Consortium for Local Ownership and Use of Data, which aims to create a standard for personal information to protect privacy. At the SEC, Mr. Wilkinson led a team represented by senior personnel of every major division and office to update the Commission’s disclosure technology. Under the program, the SEC created a new Office of Interactive Disclosure and authored rules to require that public companies, mutual funds, and credit rating agencies disclose key information in data format.

Instructor:
Louis Matherne

As FASB Chief of Taxonomy Development, Louis is responsible for all aspects of the ongoing development and maintenance of the US GAAP Financial Reporting Taxonomy in support of the annual taxonomy release as required for use by Securities and Exchange Commission registrants. Prior to joining the FASB, Louis was Director of XBRL Services at Clarity Systems where he was responsible for providing XBRL leadership and subject matter expertise to Clarity Systems' clients as well as sales and product development teams. Prior to joining Clarity Systems, Louis was a member of the Securities and Exchange Commission's XBRL project team that developed the US GAAP taxonomy. Prior to joining the SEC project, Louis was a Director with the American Institute of CPAs, most recently as Director XBRL. In that capacity, Louis also served as the Founding President of XBRL International. Louis has been deeply involved with XBRL from its inception in 1999 and has been referred to as one of the Founding Fathers of XBRL.

Instructor:
Wayne Harding

Wayne is the CFO of a non-accelerated filer. He has created test filings for the SEC, but will wait until required by the mandate to complete the filing process. Wayne brings a wealth of both CFO experience, and has been active in XBRL since the very earliest days of the standard.

Instructor:
Rob Gold

Rob is a CPA in practice, and the user of XBRL instance document creation software. Rob will demonstrate how to create an XBRL document. Rob has almost a decade of experience with XBRL.