What is iXBRL? Learn to read and check tagged accounts

Ten chapters for accountants, auditors and finance staff who have to review tagged annual reports, judge what a tool produced, and steer an AI assistant toward a filing that validates.

Start chapter 1

What the course covers.

  1. Why Structured Reporting ExistsUnderstand why iXBRL reporting replaced the PDF annual report, what regulators do with the machine-readable data, and what changes for the accounts you file.
  2. The XBRL ReportTake an XBRL report apart into facts, contexts, units and decimals, and learn what each one must state before a tagged number means anything.
  3. Concepts and SchemasPick the right XBRL concept for a line item, read a taxonomy schema, and spot the tag that quietly reports something other than what the row says.
  4. LinkbasesWork out which XBRL linkbase controls presentation, calculation, labels, definitions or references, and what breaks in a filing when one of them is wrong.
  5. Dimensions (XDT)Read a dimensional XBRL fact with its axes, members and typed dimensions, and see why a total can legitimately disagree with the rows above it.
  6. Inline XBRLFind the inline XBRL tags inside a rendered iXBRL document, and tell a properly tagged figure from one that only looks tagged.
  7. Validation and ErrorsTrace an XBRL validation error back to the fact that caused it, from a calculation inconsistency to an xbrldie dimension error. This chapter turns a validation report into a short list of things to fix.
  8. Taxonomies in the WildTell the Dutch SBR, ESEF, IFRS and US-GAAP taxonomies apart, and find which entry point and filing rules your annual report is judged against.
  9. Extensions and AnchoringDecide when a filing needs an XBRL extension element, and anchor it to the base taxonomy so the report stays comparable.
  10. Reading iXBRL and Prompting AgentsReview a tagged iXBRL annual report at speed, open an .xbri package in a reader, and brief an AI assistant so it fixes real validation errors instead of inventing plausible ones.

After the course.

The graded version lives in your Doc2iXBRL account: the same chapters with quizzes, weak-area tracking and a certificate. Working through the reading here first costs nothing.