The X-Factor

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CFA Magazine
September 2006 | Vol. 17 | No. 5 | 1 page
Source: CFA Institute
Tom Larsen, CFA

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Abstract

This article addresses the following key points:

Proponents believe eXtensible Business Reporting Language will revolutionize financial data collection.

Interactive data may benefit users by not only improving access to data but also saving time, raising accuracy, and lowering costs.

For XBRL to work, a standardized data classification system, or "taxonomy," must be developed.

Low investor demand and other obstacles are slowing the implementation of XBRL.

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Topics
Financial Statement Analysis
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