XBRL filings: What have we learned?

Thomas R. Weirich; Steven A. Harrast

doi:10.1002/jcaf.20609

XBRL filings: What have we learned?

Thomas R. Weirich, Steven A. Harrast

Accounting, School Of

Research output: Contribution to journal › Article › peer-review

4 Scopus citations

Abstract

In January 2009, the Securities and Exchange Commission (SEC) mandated the use of eXtensible Business Reporting Language (XBRL) financial statement reports. The current filing process with the SEC will undergo a major change under XBRL, but the new rules are taking effect over a three-year phase-in period.

Original language	English
Pages (from-to)	35-39
Number of pages	5
Journal	Journal of Corporate Accounting and Finance
Volume	21
Issue number	5
DOIs	https://doi.org/10.1002/jcaf.20609
State	Published - Jul 1 2010

Access to Document

10.1002/jcaf.20609

Cite this

@article{2f836d7310874086a4859386b0afc2be,

title = "XBRL filings: What have we learned?",

abstract = "In January 2009, the Securities and Exchange Commission (SEC) mandated the use of eXtensible Business Reporting Language (XBRL) financial statement reports. The current filing process with the SEC will undergo a major change under XBRL, but the new rules are taking effect over a three-year phase-in period.",

author = "Weirich, {Thomas R.} and Harrast, {Steven A.}",

note = "Publisher Copyright: {\textcopyright} 2010 Wiley Periodicals, Inc.",

year = "2010",

month = jul,

day = "1",

doi = "10.1002/jcaf.20609",

language = "English",

volume = "21",

pages = "35--39",

journal = "Journal of Corporate Accounting and Finance",

issn = "1044-8136",

publisher = "Journal of Corporate Accounting and Finance",

number = "5",

}

TY - JOUR

T1 - XBRL filings

T2 - What have we learned?

AU - Weirich, Thomas R.

AU - Harrast, Steven A.

PY - 2010/7/1

Y1 - 2010/7/1

N2 - In January 2009, the Securities and Exchange Commission (SEC) mandated the use of eXtensible Business Reporting Language (XBRL) financial statement reports. The current filing process with the SEC will undergo a major change under XBRL, but the new rules are taking effect over a three-year phase-in period.

AB - In January 2009, the Securities and Exchange Commission (SEC) mandated the use of eXtensible Business Reporting Language (XBRL) financial statement reports. The current filing process with the SEC will undergo a major change under XBRL, but the new rules are taking effect over a three-year phase-in period.

UR - http://www.scopus.com/inward/record.url?scp=84856501760&partnerID=8YFLogxK

U2 - 10.1002/jcaf.20609

DO - 10.1002/jcaf.20609

M3 - Article

AN - SCOPUS:84856501760

SN - 1044-8136

VL - 21

SP - 35

EP - 39

JO - Journal of Corporate Accounting and Finance

JF - Journal of Corporate Accounting and Finance

IS - 5

ER -

XBRL filings: What have we learned?

Abstract

Access to Document

Other files and links

Fingerprint

Cite this