Accessing XBRL Data
Find structured, machine-readable data provided by regulators and XBRL US Members, or use data, templates and tools available from XBRL US.

Essentials
Head in the right direction for basics covering the global XBRL specification, the XBRL US organization and other resources.

For Academic Research
Review a curated and growing list of best-in-class studies making use of XBRL in the US and around the world.

In the Classroom
Browse case studies, online training modules and other materials to engage your students in understanding the data standard.

Materials linked here are developed and/or selected by the XBRL US Academic Subcommittee – a group of academics focused on providing resources which reduce barriers for using XBRL data for research and teaching.

Got additional content or ideas to share? Send an email to academic@xbrl.us to get in touch with the Academic Subcommittee


Accessing XBRL Data



XBRL International's Filings Index European Single Electronic Format Data

The European Securities and Markets Authority implemented an XBRL reporting requirement for public utilities in 2021. As part of the regulator’s transition, they migrated and published an archive of over 10 years of quarterly and annual financial data in XBRL, as well as continuing to publish reports as they are submitted.


FERC eForms Refresh FERC eForms Data

The Federal Energy Regulatory Commission implemented an XBRL reporting requirement for public utilities in 2021. As part of the regulator’s transition, they migrated and published an archive of over 10 years of quarterly and annual financial data in XBRL, as well as continuing to publish reports as they are submitted.


US SEC Data Library SEC EDGAR Data

The public can access XBRL for free via SEC EDGAR Financial Statements Data Sets and Financial Statements and Notes Datasets. Quarterly datasets can be downloaded through 2023 Q1, with monthly datasets available beginning in April of 2023. Note that the datasets are very large and may require additional computing power.


Using Data

In addition to getting data directly from a regulator, XBRL US Members offer analytical tools, and XBRL US has freely-available APIs, spreadsheet templates and code resources connected to its Public Filings Database of more than 10 years of SEC, FERC and ESMA reports.



Essentials



About XBRL US

The mission of XBRL US, Inc. is to support the implementation of XBRL business reporting standards for use by U.S. public and private sectors, with a goal of interoperability between sectors, and to promote XBRL adoption through marketplace collaboration. Brief History The XBRL technology standard for business information reporting was initiated in 1998 by several […more]


Academic Institution Benefits

Not yet a Member? Get started today(Learn more) Your school’s XBRL US Membership offers a number of significant benefits – timely communication, tools and resources, and networking with faculty and other segments of our diverse membership – to help you with research and introduce your students to the wealth of standardized data available for educational […more]


American Accounting Association webinar replays

Experience from Being a Visiting Scholar at the SEC (requires login) This January 2023 webinar covers relevant insights related to teaching and research that were gained during Christine Cheng’s time as a visiting scholar with the Securities and Exchange Commission (SEC). The insights range from gathering publicly available data, to data analytics, and the ability […more]


FASB's Academic Resources Page FASB Academic Resources & US GAAP Taxonomy Tools

The Financial Accounting Standards Board (FASB) recognizes and appreciates the academic community’s critical role in accounting education and research. The FASB is committed to educating the academic community about using XBRL data and structured data more broadly.



For Academic Research



Academic Research using XBRL

XBRL data is being used to examine financial statement and disclosure properties. This page features a growing set of links to recommended academic papers utilizing XBRL data.

Spotlight Paper: eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research
Authors: Rani Hoitash (Bentley University), Udi Hoitash (Northeastern University) , Landi Morris (Northern Arizona University)
This paper contains a review of the XBRL literature and provides helpful information on how academics are using XBRL data to study financial statement disclosures. Table 2 (XBRL Literature) and Table 4 (Sources of XBRL Data) should be useful to new users of XBRL data.


Watch video XBRL in Academic Research Program

Elizabeth Blankespoor from the University of Washington explains how to use financial statement and footnote XBRL data for academic research.



In the Classroom



Case study materials Are Big Companies Paying their Fair Share? (Case Study in XBRL)

This is a case for students tackling the ETR analysis. They found that they were unable to determine statistically significant associations between the companies and various economic factors, including ETRs. The loss of detail in commercial data sets can impact their usefulness in certain types of data modeling. Pulling data directly from company financial reports would be more useful for this case study, but is labor-intensive and time consuming.


XBRL Education (requires free account) Free Online Training from XBRL US

XBRL US has developed two online modules designed to help learners get acquainted with the basics of the global standard for reporting. XBRL Fundamentals is for anyone looking to get a technical foothold for understanding the XBRL standard, taxonomies and reports. Understanding the US GAAP Taxonomy covers the structure of this taxonomy and explains and how the features of the XBRL standard are implemented.


Learn About XBRL

XBRL is an open technology standard that enables the electronic communication of business and financial data. It is a free, nonproprietary standard and there are no licensing fees associated with its use. The XBRL standard has been implemented worldwide for the reporting of public company financials, government expenditures and corporate actions, among other reporting domains. […more]


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