XBRL Classroom Training — Houston

This module will provide a step-by-step guide to proper XBRL workflow, including:

• A brief history of XBRL
• XBRL compliance requirements
• How to navigate the US GAAP Taxonomy
• Proper XBRL outline structure and properties
• 10-steps of XBRL workflow

This module provides an overview to the main principles and requirements in XBRL mapping and modeling, including how to:

• Analyze the US GAAP Taxonomy
• Search and select the right elements
• Properly extend custom elements
• Apply context in conjunction with the element to create XBRL facts
• Ensure a proper taxonomy outline is built as a part of the tagging

This module provides an overview of the composition of fact values, and correct handling of fact properties, including proper setting of units, accuracies, value signs, and data formats by showing participants how to:

• Apply the proper unit based on the element's type
• Create and apply a custom unit as appropriate
• Set the correct accuracy
• Resolve conflicts in multiple usages
• Identify when a value sign needs to be reversed and how to reverse it
• Ensure the data format of the fact value is suitable for the element’s item type

This module provides an overview of the basics in managing calculation relationships, creating and troubleshooting calculations in a streamlined manner, by demonstrating:

• When to define calculation relationships
• When not to define calculation relationships
• How calculation weight works
• Understand the relationship between calculations and value signs

This module introduces the basic concept of automated error detection in SEC XBRL EDGAR validations by demonstrating how to:

• Identify basic scenarios causing common validation messages
• Navigate through validation messages
• Resolve validation errors
• Review and address other warnings appropriately

This module provides a condensed review of XBRL basics, including:

• 10 steps in XBRL tagging process
• Effective approach to XBRL preparation
• XBRL compliance requirements
• Proper XBRL outline structure and properties

This module provides an overview to the advanced principles in disclosure modeling in XBRL through real-life examples, including how to:

• Analyze the US GAAP Taxonomy in detail and understand the design
• Relate the taxonomy approach to the corresponding disclosures to ensure proper application
• Utilize and understand the FASB Implementation guides to aid in modeling decisions
• Decipher the impact of presentation styles on modeling decisions and avoid pitfalls

This module provides an overview of calculation creation and handling beyond the basic scenarios by teaching participants how to:

• Identify calculation scenarios that require exception handling
• Handle the calculation exceptions properly
• Review for calculation issues and address them
• Understand the additional attention required when no calculation applies

This module provides a focused review of common XBRL data quality issues and how to handle them by demonstrating:

• How to identify the different types of common XBRL data quality issues
• How these issues exhibit themselves and their underlying causes
• The role of the Data Quality Committee and the value of their validations
• How validation identifies these issues and how to cure them

This module provides an overview of the science behind the SEC Viewer rendering of XBRL data, the SEC Viewer’s rendering behavior, the effective approach in reviewing rendering issues and how to detect issues and ensure compliance by discussing:

• SEC Viewer rendering algorithms
• Common issues in rendering
• Proper steps in proofing rendering
• Effective methods for detecting compliance and quality issues
• Overview of the iXBRL voluntary program and the iXBRL Viewer

This module provides an overview to the crucial steps in ensuring data quality beyond completing the initial tagging by discussing and working through the different aspects of an XBRL filing, including:

• Steps to a high quality review
• Key areas to focus on prior to validation
• Methods to identify and correct issues during the review process

This module provides an in-depth look into the key considerations in reviewing mapping and modeling that may be outdated, especially during taxonomy migration, allowing participants to gain a better understanding of how the taxonomy is designed, learn about additional tagging guidance that promote appropriate and consistent element usages, and how to identify outdated or improper tagging. Participants will be able to make appropriate updates with confidence by understanding:

• The decision path to better elements selections
• How to utilize additional authoritative tagging guidance
• How to review prior mapping and modeling for updates

This module guides participants through the entire taxonomy migration process, including how to:

• Follow Wdesk’s four step automated process
• Use the migration log for a detailed review of action items
• Identify outdated items and make appropriate updates

This module will take participants through a real life scenario, where they must move disclosures in a document from one location to another. This lesson focuses on:

• Maintaining link integrity
• Utilizing document blacklines
• Identifying instances where XBRL updates are necessary

This module presents participants with different review and analysis reports to help identify issues that may or may not be triggered by automated validations, by demonstrating how to:

• Effectively proof the SEC viewer rendering
• Analyze XBRL facts to identify issues not triggered by automated validations
• Efficiently verify calculation inconsistencies as correct for filing
• Manage the review of XBRL changes between drafts through blacklining