<br />
LEVERAGING XBRL FOR<br />
VALUE IN ORGANIZATIONS<br />
Abstract<br />
ISACA and IFAC have jointly developed this paper to provide accounting and assurance professionals with guidance to leverage<br />
value from XBRL initiatives and compliance requirements. XBRL is a specialized form of eXtensible Markup Language (XML),<br />
a standard from the World Wide Web Consortium, the international organization that establishes web standards, which allows<br />
for advanced representation of business and financial data. The benefits and opportunities of embedding XBRL within internal<br />
processes can enhance management communication, thus increasing the value of information used within an organization.<br />
Examples and case study material are included.<br />
ISACA®<br />
With 95,000 constituents in 160 countries, ISACA (www.isaca.org) is a leading global<br />
provider of knowledge, certifications, community, advocacy and education on information<br />
systems (IS<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 1" href="http://viewer.zmags.com/publication/9d6feafc?page=1"> LEVERAGING XBRL FOR VALUE IN ORGANIZATIONS </a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 2" href="http://viewer.zmags.com/publication/9d6feafc?page=2"> ISACA® With 95,000 constituents in 160 countries,</a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 3" href="http://viewer.zmags.com/publication/9d6feafc?page=3"> Disclaimer ISACA and IFAC have designed and creat</a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 4" href="http://viewer.zmags.com/publication/9d6feafc?page=4"> TABLE OF CONTENTS 1. INTRODUCTION </a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 5" href="http://viewer.zmags.com/publication/9d6feafc?page=5"> INTRODUCTION eXtensible Business Reporting Lan</a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 6" href="http://viewer.zmags.com/publication/9d6feafc?page=6"> Leveraging XBRL for Value in Organizations </a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 7" href="http://viewer.zmags.com/publication/9d6feafc?page=7"> XBRL, An Explanation XBRL allows information t</a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 8" href="http://viewer.zmags.com/publication/9d6feafc?page=8"> Leveraging XBRL for Value in Organizations </a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 9" href="http://viewer.zmags.com/publication/9d6feafc?page=9"> LEVERAGING XBRL FOR VALUE Organizations can le</a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 10" href="http://viewer.zmags.com/publication/9d6feafc?page=10"> Leveraging XBRL for Value in Organizations </a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 11" href="http://viewer.zmags.com/publication/9d6feafc?page=11"> Leveraging XBRL for Value in Organizations </a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 12" href="http://viewer.zmags.com/publication/9d6feafc?page=12"> Leveraging XBRL for Value in Organizations </a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 13" href="http://viewer.zmags.com/publication/9d6feafc?page=13"> Leveraging XBRL for Value in Organizations </a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 14" href="http://viewer.zmags.com/publication/9d6feafc?page=14"> Leveraging XBRL for Value in Organizations </a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 15" href="http://viewer.zmags.com/publication/9d6feafc?page=15"> Leveraging XBRL for Value in Organizations </a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 16" href="http://viewer.zmags.com/publication/9d6feafc?page=16"> STRATEGIES FOR ADDRESSING XBRL WITHIN THE ORG</a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 17" href="http://viewer.zmags.com/publication/9d6feafc?page=17"> Leveraging XBRL for Value in Organizations </a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 18" href="http://viewer.zmags.com/publication/9d6feafc?page=18"> Leveraging XBRL for Value in Organizations </a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 19" href="http://viewer.zmags.com/publication/9d6feafc?page=19"> Leveraging XBRL for Value in Organizations </a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 20" href="http://viewer.zmags.com/publication/9d6feafc?page=20"> Leveraging XBRL for Value in Organizations </a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 21" href="http://viewer.zmags.com/publication/9d6feafc?page=21"> Leveraging XBRL for Value in Organizations </a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 22" href="http://viewer.zmags.com/publication/9d6feafc?page=22"> CONCLUSIONS XBRL is an open standard that faci</a>
<a title="Leveraging_XBRL_for_Value_in_Organzations.pdf page 23" href="http://viewer.zmags.com/publication/9d6feafc?page=23"> ACKNOWLEDGMENTS ISACA and IFAC wish to recogniz</a>