Why Is XBRL So Hard?

Vun Kannon, David
August 2004
Strategic Finance;Aug2004, Vol. 86 Issue 2, p49
Academic Journal
The article addresses the conceptual complexities of eXtensible Business Reporting Language (XBRL). The author defines confusing aspects of XBRL and implementation strategies. The article addresses the expansive scope of XBRL, the design which involves two different languages, extensibility and modularity, inconsistent implementations, hypertext, control, archival concerns, replacement of relational databases, precision, units of measure, separation and interchange of data, and embedded nature.


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