TITLE

Simpler Isn't Always Better

AUTHOR(S)
Garbellotto, Gianluca
PUB. DATE
February 2009
SOURCE
Strategic Finance;Feb2009, Vol. 90 Issue 8, p56
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article reports on the extensible business reporting (XBRL) document markup language used in business and financial reporting. There are proposals being made to simplify XBRL which may actually create more complexity in implementing XBRL in a broader application. Financial statements may have to be converted to XBRL before filing which will make the data available more quickly but will not improve its quality.
ACCESSION #
36352828

 

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