XBRL - Is it Time?

Abstract

XBRL--eXtensible Business Reporting Language--is a manifestation of XML that is gaining acceptance and adoption by governmental regulatory agencies throughout the world for investment and financial reporting. Current efforts are underway to expand the usefulness of XBRL as a source of business intelligence and a framework for ensuring transparency throughout the information value chain. This paper presents a brief history of XBRL and an explanation of its current impact on business reporting to make the argument for its inclusion as an emerging technology topic in ICT research and education. [ABSTRACT FROM AUTHOR]