Electronic Financial Reporting and Disclosure
Chairman Christopher Cox talked about a proposed electronic system of disclosure to improve the information available to investors and reduc… read more
Chairman Christopher Cox talked about a proposed electronic system of disclosure to improve the information available to investors and reduce the disclosure and reporting costs for companies. This new system, which the chairman called “interactive data,” used capabilities of a new computer language (known as XBRL) to make corporate data, including the text disclosures in Management’s Discussion and Analysis in the 10-K report, far more accessible to investors and analysts and less expensive for reporting companies to produce. close
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