Digital Reporting using XBRL

XBRL Foundation Certificate eLearning

The adoption of XBRL as the standard for digital business reporting is witnessing a rapid growth across the globe. Many public authorities recognize the value of XBRL in compliance reporting. The XBRL Foundation Course provides you with insight into the key building blocks of digital business reporting, from both regulator and reporter perspectives. Learn how you can apply XBRL in your reporting process and gain sufficient knowledge to become XBRL certified.


Key learning objectives

  • Understand the purpose and challenges of electronic business reporting
  • Understand the principles and concepts of XBRL as the reporting standard
  • Recognize the framework and key components of the XBRL standard
  • Recognize the requirements to successfully implement XBRL reporting
  • Master all topics needed to take the XBRL Foundation Certificate Exam

Target audience

This eLearning has been developed for finance professionals engaged in complex external reporting activities, who wish to gain efficiencies in the digital collection, verification and reporting of information. What’s more, because of the multidisciplinary nature of the reporting process and the case-oriented approach of the course stakeholders from other disciplines may also find it interesting. Likewise, anyone who wants to know how to take on the challenges of complying with XBRL reporting mandates will benefit from the course.


The course consists of five modules covering the following topics:

Module 1

  • Business reporting – Purpose and Challenges
  • Key Benefits of Digital Reporting
  • Electronic Data Exchange Formats and Advantages of Standards
  • XBRL as a Digital Business Reporting Standard

Module 2

  • Applying XBRL in reporting
  • Key XBRL Implementations
  • Introduction to the Application of XBRL for the Exchange of Annual Reports

Module 3

  • XBRL as a Markup Language for Business Data
  • XBRL Reporting Architecture and its Key Components: Taxonomy and Instance Document
  • XBRL Taxonomy as a Dictionary of Reporting Concepts

Module 4

  • Introduction to Data Modeling in XBRL
  • Explanation of the XBRL Taxonomy: Schema and Linkbases
  • Functions and Types of Linkbases: Distinction between Application and Content
  • Comparison of the Value of XBRL and XML as standard for Business Reporting
  • General Architecture and Functionality of XBRL Extensions

Module 5

  • Building blocks of Electronic Business Reporting Supply Chain (eBRSC)
  • Functional Role of XBRL Software in eBRSC

Investment and Start date

The costs are € 395,- per person, exclusive of VAT.

You can choose your own starting date. The code that you will receive is only valid for 3 months.

Permanent Education

Deloitte Academy is accredited by the NBA PE institution and has the NRTO label. This course qualifies for 11 PE hours. You can also register your PE-hours at the NOB or VRC.

For more information about our accreditation, we refer you to our Permanent Education page.

Cancellation policy

Cancellation of an e-learning that is provided by Deloitte Academy is exclusively possible within 7 days after signing up. Course charges will be invoiced 7 days after sign up.