Financial Reporting Using XBRL (FRUX)

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This wiki provides information relating to financial reporting using XBRL. The primary content is from the book Financial Reporting Using XBRL, US GAAP and IFRS Edition, authored by Charles Hoffman, CPA. The author would like to acknowledge UBmatrix for allowing me to make this information available.

The book is one of the most (currently, probably the most) comprehensive set of information available about XBRL. While, admittedly, portions of the book are to technical for the typical accountant at this point, as software gets easier and easier to use, the book will get easier to understand by less technical readers.

Printed Copy

To obtain a printed copy of the FRUX book, go to this site. This has all the portions from below bound together in one book. The cost covers the cost of printing.

Chapters of FRUX (Complete, downloadable)

The following are the individual chapters of FRUX which you can download in a PDF format.

Companion Files (Contains samples, examples, etc.): CompanionFiles-2006-03-01.zip

Table of Contents: Chapter-00-TableOfContents.pdf
Updates: (1) None

Chapter 1 - Preface: Chapter-01-Preface.pdf
Updates: (1) None

Chapter 2 - Introduction: Chapter-02-Introduction.pdf
Updates: (1) None

Chapter 3 - Business Case for XBRL: Chapter-03-BusinessCaseForXBRL.pdf
Updates: (1) None

Chapter 4 - Overview, History, State, Trends of XBRL: Chapter-04-OverviewHistoryStateTrends.pdf
Updates: (1) None

Chapter 5 - Getting Started with XBRL: Chapter-05-GettingStartedWithXBRL.pdf
Updates: (1) None

Chapter 6 - Software - Using the Taxonomy Tool: Chapter-06-Software-UsingTheTaxonomyTool.pdf
Updates: (1) None

Chapter 7 - Software - Using the Instance Tool: Chapter-07-Software-UsingTheInstanceTool.pdf
Updates: (1) None

Chapter 8 - XBRL and the Financial Reporting Supply Chain: Chapter-08-XBRLandFinancialReportingSupplyChain.pdf
Updates: (1) None

Chapter 9 - Understanding IFRS-GP: Chapter-09-UnderstandingIFRS-GPTaxonomy.pdf
Updates: (1) See here for more information.

Chapter 10 - Understanding the US Financial Reporting Taxonomy Framework: Chapter-10-UnderstandingUSFRTF.pdf
Updates: (1) Information in this chapter has been significantly updated for the current version of the US GAAP Taxonomy. This information can be found here. (2) The paper "US GAAP Taxonomy - Tips, Tricks, and Traps" both updates this chapter and provides additional information.

Chapter 11 - Modeling Financial Reporting Concepts in Taxonomies: Chapter-11-ModelingFinancialReportingConcepts.pdf
Updates: (1) Additional information about modeling financial reporting type information using XBRL can be found here. (2) For perspective (not recommended any more), here is the USFRTF Patterns Guide. Here are the associated files for that pattern guide.

Chapter 12 - Assigning Instance Values: Chapter-12-AssigningInstanceFactValues.pdf
Updates: (1) None

Chapter 13 - Validating XBRL Instance Documents and Taxonomies: Chapter-13-ValidatingXBRL.pdf
Updates: (1) None

Chapter 14 - Understanding and Using XBRL Dimensions: Chapter-14-UnderstandingAndUsingXBRLDimensions.pdf
Updates: (1) None

Chapter 15 - Understanding and Using Business Rules: Chapter-15-UnderstandingAndUsingBusinessRules.pdf
Updates: (1) None

Chapter 16 - XBRL Cookbook: Chapter-16-XBRLCookbook.pdf
Updates: (1) None

Chapter 17 - Human Readable Format and XBRL: Chapter-17-HumanReadableFormat.pdf
Updates: (1) None

Chapter 18 - Extracting and Using XBRL Information: Chapter-18-Extracting.pdf
Updates: (1) None

Chapter 19 - Understanding XBRL Versioning: Chapter-19-UnderstandingXBRLVersioning.pdf
Updates: (1) None

Chapter 20 - Advanced Aspects of XBRL: Chapter-20-AdvancedAspectsOfXBRL.pdf
Updates: (1) Understanding and Using XBRL Extensibility

Chapter 21 - Vision of the Semantic Web: Chapter-21-VisionOfSemanticWeb.pdf
Updates: (1) None

Chapter 22 - Appendixes: Chapter-22-Appendixes.pdf
Updates: (1) None

Chapter 23 - Endnotes: Chapter-23-Endnotes.pdf
Updates: (1) None

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