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do you speak XBRL?

CA Magazine, 2008-12, Vol.141 (10), p.22

Copyright CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS Dec 2008 ;ISSN: 0317-6878 ;CODEN: CAMADJ

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  • Title:
    do you speak XBRL?
  • Author: Dzinkowski, Ramona
  • Subjects: Audits ; Extensible Business Reporting Language ; Financial reporting ; Financial statements ; International finance ; Software ; Taxonomy
  • Is Part Of: CA Magazine, 2008-12, Vol.141 (10), p.22
  • Description: On May 30, 2008, the US SEC proposed a rule that would require both US and foreign public entities that trade on US exchanges to file their primary financial statements using an XBRL electronic data tagging taxonomy. In layman's terms, XBRL is an IT language, not unlike bar coding, developed specifically for the management of financial information. Regulators and government departments can assemble, validate and review data much more efficiently and usefully than they have hitherto been able to do. Cameron McInnis, chair of the Canadian Securities Administrators XBRL working group, says, that the CSA is in favor of moving to XBRL; it is just a matter of the timing. He believes the move to XBRL and IFRS should be sequenced, with IFRS first, then requiring filings in XBRL. Meanwhile, the rest of the world will most likely take note of what is happening in the US in anticipation of local securities regulators following suit.
  • Publisher: Toronto: CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS
  • Language: English
  • Identifier: ISSN: 0317-6878
    CODEN: CAMADJ
  • Source: ProQuest Central
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