Adios! airways: An assignment on mapping financial statements to the U.S. GAAP XBRL taxonomy

Issues in Accounting Education

Volumn 25, Issue 3, 2010, Pages 465-488

  Debreceny, Roger ^a   Farewell, Stephanie ^b  

^a UNIVERSITY OF HAWAII   (United States)

^b UNIVERSITY OF ARKANSAS AT LITTLE ROCK   (United States)

Author keywords

Disclosure; Educational resources; Financial reporting; Financial statements; Mapping; Taxonomies; XBRL

Indexed keywords

EID: 79961058146     PISSN: 07393172     EISSN: 15587983     Source Type: Journal    
DOI: 10.2308/iace.2010.25.3.465     Document Type: Article

References (3)

1. Auditing Standards Board (ASB). 2009. Statement of Position 09-1: Performing Agreed-Upon Procedures Engagements that Address the Completeness, Accuracy or Consistency of XBRL-Tagged Data. New York, NY: Auditing Standards Board, AICPA.
2. Debreceny, R. S., S. Farewell, and N. Kido. 2009. Interacting with Interactive Data: The Effects of Interface and Context on Mapping Financial Statement Elements to the XBRL U.S. GAAP Taxonomy. Paper read at American Accounting Association Annual Meeting, New York, NY, August.
3. Srivastava, R. P., and A. Kogan. 2009. Assurance on XBRL Instance Document: A Conceptual Framework of Assertions. Paper read at Symposium on Information Integrity and Information Systems Assurance, Toronto, Ontario, October.