Chapter 9 - XBRL, when you've finished studying this chapter, and completing the activities at its conclusion, you should 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. |