𝔖 Bobbio Scriptorium
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XBRL filings: What have we learned?

✍ Scribed by Thomas R. Weirich; Steven A. Harrast

Publisher
John Wiley and Sons
Year
2010
Tongue
English
Weight
78 KB
Volume
21
Category
Article
ISSN
1044-8136

No coin nor oath required. For personal study only.

✦ Synopsis

Abstract

In January 2009, the Securities and Exchange Commission (SEC) mandated the use of eXtensible Business Reporting Language (XBRL) financial statement reports. The current filing process with the SEC will undergo a major change under XBRL, but the new rules are taking effect over a three‐year phase‐in period. What lessons have we learned from the first wave of XBRL filers with the SEC? And what future planning should Phase 2 and Phase 3 companies undertake? Β© 2010 Wiley Periodicals, Inc.

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