The annual report became data, and kept the shape of a document.
Ten free chapters on the half you cannot see: what a tag actually is, what a taxonomy decides, and how to assess a tagged filing with confidence.
10 chapters, 52 sections, in reading order.
What you will be able to do.
- Read a tagged annual report and tell whether the number, the context, the unit and the concept make sense together.
- Recognise the common violations instead of memorising error codes.
- Tell the Dutch SBR, ESEF, IFRS and US-GAAP taxonomies apart, and see when a company's own tag has broken comparability.
- Check a filing your software tagged, spot what it got wrong, and have a specific finding fixed without a rewrite.
What the course covers.
1Why Structured Reporting ExistsWhy the PDF annual report became machine readable.
2The XBRL ReportFacts, contexts, units and decimals, taken apart.
3Concepts and SchemasChoosing the concept that says what the row says.
4LinkbasesWhich linkbase controls what, and what breaks.
5DimensionsWhy a total can legitimately differ from the rows above it.
6Inline XBRLFinding the tags inside a rendered document.
7Validation and ErrorsTracing an error back to the fact behind it.
8Taxonomies in the WildSBR, ESEF, IFRS and US-GAAP, told apart.
9Extensions and AnchoringExtending a taxonomy without losing comparability.
10Reviewing Tagged Filings in PracticeReviewing at speed, and signing off with confidence.
- 1Why Structured Reporting Exists
Why the PDF annual report became machine readable.
Read chapter 1 - 2The XBRL Report
Facts, contexts, units and decimals, taken apart.
Read chapter 2 - 3Concepts and Schemas
Choosing the concept that says what the row says.
Read chapter 3 - 4Linkbases
Which linkbase controls what, and what breaks.
Read chapter 4 - 5Dimensions
Why a total can legitimately differ from the rows above it.
Read chapter 5 - 6Inline XBRL
Finding the tags inside a rendered document.
Read chapter 6 - 7Validation and Errors
Tracing an error back to the fact behind it.
Read chapter 7 - 8Taxonomies in the Wild
SBR, ESEF, IFRS and US-GAAP, told apart.
Read chapter 8 - 9Extensions and Anchoring
Extending a taxonomy without losing comparability.
Read chapter 9 - 10Reviewing Tagged Filings in Practice
Reviewing at speed, and signing off with confidence.
Read chapter 10
What you get in your account.
The graded course lives in your Doc2iXBRL account: the same ten chapters with a quiz after each one, a record of the topics that still need work, and a final exam of 25 multiple-choice and 5 open questions scored out of 10. Complete the course and pass the exam and you can issue your Doc2iXBRL certificate.
Get the whole course, free.
Chapter 1 is open to everyone. Four fields and about twenty seconds open the other nine. The link usually arrives within a minute, and a few requests are read by a colleague first.
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