Introduce XBRL To Business Students

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Sheree M. Corkern
Mark I. Morgan


Business Education, Financial Reporting, Business Reporting Language, XBRL, XML


This paper informs business instructors and educators about XBRL (Extensible Business Reporting Language) so that they can introduce it to their students and expand their students understanding of how it relates to the accounting profession. Even though the financial community has entered a new age with this standardized reporting language, many business educators and even accountants old and new to the profession are not informed about XBRL nor have an idea of its potential benefits. With this paper, educators and students can learn the definition of XBRL, its history, and its current uses. The information educates the reader about the evolution of XBRL over the past two decades as well as its benefits so readers can become aware of the value of this now-worldwide application. The paper includes the SEC and FDIC adoption of this computer language as an international standard that aims to improve the speed, accuracy, and transparency of business reporting.


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