This article describes the significant errors that have been most common in XBRL implementation, and it identifies the resources and strategies that CPAs can use to eliminate errors in XBRL submissions

As technology provides more efficient and effective methods for financial reporting, students are encouraged to gain experience using these innovations. The SEC and other global financial communities have mandated the use of XBRL (eXtensible Business Reporting Language) for certain public...

In the forty years since the seminal article by Black and Scholes (1973), quantitative methods have become indispensable in the assessment, pricing and hedging of financial risk. This is most evident in the techniques used to price derivative financial instruments, but permeates all areas of...

This paper proposes X-KIF – a new modeling language intended for implementing large, formal knowledge bases. The language originated from the SUO-KIF language, which has been used for implementing a large family of ontologies based on the Suggested Upper Merged Ontology (SUMO).We address some...