Microsoft Corporation Case Study

							Microsoft Corporation
      Case Study


       Susan Yount
      susan.yount@microsoft.com
             425-421-2595
           Microsoft’s participation
• Joined the Voluntary Filer Program in 2004
   – Started with 10Q for quarter ending December 31, 2004
• Provided support for SEC, XBRL US and XBRL
  International
• Participating in the review of the new US GAAP
  Taxonomy
• Incorporated XBRL into Investor Central website
  (http://www.microsoft.com/msft/IC/default.aspx)
  as a showcase mechanism
        Benefits of participation
• Ensure XBRL meets our reporting requirements
• Familiarity with XBRL before it becomes mandatory
• Familiarity with technology allows us to expand our
  use of tagged data
   – Investor Central website allows better
     communication with investors and other
     stakeholders




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           Microsoft’s approach
• Decided early on to tag the full financial statements,
  footnotes and MD&A
• Currently drafting our 10K using the final released
  version of the taxonomy
• Instance document created and edited using
  Sharepoint Designer
• Instance document is not audited
         Tips for Getting Started
•   Use XBRL US as a resource
•   Read the Preparer’s Guide
•   Identify internal project team – this is an external
    financial reporting project
•   Learn about software tools and services third party
    providers can provide
•   Start experimenting with the tools
•   Start mapping your financial statements and
    footnotes


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Microsoft Corporation
      Case Study


       Susan Yount
      susan.yount@microsoft.com
             425-421-2595