62 Copyright © 2018, IGI Global. Copying or distributing in print or electronic forms without written permission of IGI Global is prohibited. Chapter 4 DOI: 10.4018/978-1-5225-3616-1.ch004 ABSTRACT The Securities and Exchange Commission (SEC) has upgraded the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system, to the Interactive Data Electronic Applications (IDEA) platform, or the Next-Generation EDGAR (New EDGAR). The SEC issued its fnal mandate for XBRL adoption and the conversion target dates for all frms in January 2009. With this conversion, users can retrieve the fnancial statement information of listed companies at both the document level and data element level. This chapter reviews the fundamental concepts of XBRL and reports on the current compliance status of the SEC XBRL conversion mandate. The main task is to demonstrate how to retrieve data from the New EDGAR and how to process the data with Microsoft Excel 2010. INTRODUCTION Since the Securities and Exchange Commission’s (SEC) eXtensible Business Reporting Language (XBRL) conversion mandate was issued in 2009, most of the registrants have successfully followed suit. Many have converted their annual financial reports (10K), quarterly financial reports (10Q), and other required financial reports from the Hyper Text Markup Language (HTML) format under the old Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system, which Retrieving HTML and XBRL Data With Microsoft Excel 2010 Jianing Fang Marist College, USA