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Prepare & Plan guides you through the preliminary steps and considerations when thinking about implementing XBRL. These include building a compelling business case, identifying and organizing stakeholders, understanding reporting frameworks, defining and identifying business needs, setting up the program team, looking at deployment options, getting market buy-in and building awareness about the value of XBRL.
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Design & Develop guides you through the steps and considerations to create the XBRL reporting program/platform and design the XBRL taxonomies to support that program. These include an understanding the modeling requirements and data architecture, considerations for XBRL taxonomy design/architecture, development of the reporting platform, and guidance around data use for business intelligence and analytics.
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Manage & Maintain guides you through the steps and considerations to oversee the XBRL program and manage it through its various stages (from 'going live' through to ongoing maintenance). These include knowledge transfer and readiness, program monitoring, communications to stakeholders, training and stakeholder support, XBRL change management, and adopting market changes.
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Create & Consume guides you through the steps and considerations to help users understand the XBRL program requirements and rules as well as how to create reports ('instances'). These include providing guidance around creation and filing of reports/instances, creating and maintaining the filing environment, and consuming XBRL structured data.