Chapter 9 - XBRL, after studying this chapter you will be able to: Define the following terms as they relate to XBRL: extensible, specification, taxonomy, namespace, and instance document; explain the history and structure of XBRL; discuss ways XBRL can benefit organizations; identify software tools for creating XBRL-tagged documents; discuss internal control issues for XBRL. | Lecture Accounting information systems Basic concepts and current issues 3rd edition Chapter 9 - Robert L. Hurt