Chapter 18. Understanding the XBRL Instance

In This Chapter

  • Finding out about XBRL instances

  • Knowing what to look for in an XBRL instance

  • Examining the XBRL instances of others

  • Identifying the characteristics of a good XBRL instance

In this chapter, we drill into additional important details of the XBRL instance. We also look at important big-picture considerations, consolidating your knowledge of XBRL instances. We explain the relationship between an XBRL instance and its XBRL taxonomies. We walk you through a thought experiment, which helps you see how XBRL instances work. We examine various approaches to looking at the business information contained within an XBRL instance. We point you to sample and example XBRL instances and their related XBRL taxonomies, which you can use to expand your understanding of them. We also point you to real production XBRL instances. We end this chapter by highlighting the characteristics of a good XBRL instance.

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Consolidating Your Knowledge of the XBRL Instance

XBRL taxonomies express a body of knowledge of a business domain in a standardized electronic format (see Chapter 17). Those XBRL taxonomies contain the insights, rules, conventions, and other insights and understandings of professionals that have expertise within a particular domain. These collections of professional expertise become the ...

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