The challenge of XBRL: business reporting for the investor
Alison Jones
(Alison Jones is an Assurance Partner specializing in technology, infocomms and entertainment, and media. She is the PricewaterhouseCoopers XBRL Services Leader for the UK, and represents the firm on the UK XBRL consortium.)
Mike Willis
(Mike Willis, Deputy Chief Knowledge Officer of PricewaterhouseCoopers’ Global Assurance and Business Advisory Services (ABAS) practice, served as the founding chair of the XBRL International Steering Committee. Mr. Willis is in Accounting Today magazine’s 2001 and 2002 lists of the top 100 most influential people.)
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Abstract
The Internet financial reporting language known as XBRL continues to develop and has now reached the point where much of its promised benefits are available. The authors look at the history of this project, provide a case study of how Morgan Stanley has made use of the system and predict some developments for the future.
Keywords
Citation
Jones, A. and Willis, M. (2003), "The challenge of XBRL: business reporting for the investor", Balance Sheet, Vol. 11 No. 3, pp. 29-37. https://doi.org/10.1108/09657960310491172
Publisher
:MCB UP Ltd
Copyright © 2003, MCB UP Limited