The content of this course has been extracted from the documents CWA3-1 XBRL Supervisory Roll-out Guide and CWA3-2 XBRL Handbook for Declarers, published as CEN Workshop Agreements (CWAs) by the European Committee for Standardization (CEN). The CEN is one of the three European Standardization Organizations (together with CENELEC and ETSI) that have been officially recognized by the European Union and by the European Free Trade Association (EFTA) as being responsible for developing and defining voluntary standards at European level. Full information about these CWAs for Improving transparency in financial and business reporting is available at cen.eurofiling.info website. Editor: XBRL Spain, Diego de León nº 21. 28006. Madrid - www.xbrl.es. Design and layout: XBRL Spain, Training Working Group - Chair: Iñaki Vázquez. Acknowledgments: Pieter Maillard  - Aguilonius and Pablo Navarro - Atos