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September 2011 » Global Ledger: The Next Step for...
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Mitchell R. Wenger, PhD, CPA, and Rick Elam, PhD, CPA, and Kelly Williams, CPA
With the implementation of the SEC requirement that all publicly traded companies include tagged financial statement information with their filings, Extensible Business Reporting Language (XBRL) has shown it is a technology that is here to stay. The notion of common tags that will allow financial statement data to be transmitted, stored, and analyzed accurately without human intervention, while useful when preparing and analyzing financial statements, can be equally beneficial during earlier stages of the accounting cycle.
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