Avoiding Common Errors of XBRL Implementation.

  • Bartley J
  • Al-Chen Y
  • Taylor E
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* All public companies with filing periods ending on or after June 15, 2011, will be required to submit financial statement documents in XBRL format to the SEC as part of three phases, which started with large accelerated GAAP filers with fiscal periods ending on or after June 15, 2009. The move is expected to provide greater transparency and quicker dissemination of financial information. * Although attestation is not required, CPAs can expect to be involved in XBRL document preparation. * Companies made a variety of errors in XBRL submissions during the SEC's Voluntary Filing Program and in the initial mandatory Form 10-Q submissions in 2009, suggesting that the difficulty of complying with the SEC's XBRL submission requirements has been underestimated. * CPAs can expect the greatest challenges in the first year when coding the four basic financial statements in detail and in the second year when coding the financial statement notes in detail. * This article describes the significan

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  • Jon Bartley

  • Y. S. Al-Chen

  • Eileen Taylor

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