TITLE

Why Is XBRL So Hard?

AUTHOR(S)
Vun Kannon, David
PUB. DATE
August 2004
SOURCE
Strategic Finance;Aug2004, Vol. 86 Issue 2, p49
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
14028526

 

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