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May 2010 » XBRL—Beyond the Basics
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Pascal A. Bizarro, PhD, CISA, and Andy Garcia, PhD, CPA
Those CPAs who understand Extensible Business Reporting Language (XBRL) can use it to automate portions of the accounting and financial reporting processes, as well as enhance auditing capabilities. The SEC has mandated that all U.S. publicly traded companies file their financial statements using XBRL by the year 2011. Large accelerated filers using U.S. GAAP were required to begin reporting in XBRL in 2009 (www.tryxbrl.com).
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