“Convergence, Communication and Interactive Data” December 3-6, 2007 Vancouver, British Columbia, Canada.

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Presentation transcript:

“Convergence, Communication and Interactive Data” December 3-6, 2007 Vancouver, British Columbia, Canada

Dev 02 - Panel: A Critical Review of XBRL Date: Tuesday, December 4 th 2007 Panelists: Tim Bray(Sun), Ray Lam (JustSystems), Mark Goodhand (DecisionSoft), Mark Drake(Oracle), Hugh Wallis (XBRL Intl) Moderator: Taylor Hawes (Microsoft)

Statement:  Today’s financial statements are intended to be read in their entity.  Example: Company updated their employee benefits liability & footnote using updated actuarial tables based upon a current analysis. Year over year comparisons and competitive results are impacted. Question:  What is your opinion in how this issue should be addressed when financial information is no longer presented in its entirety?

Statement:  Customizing the description and representation of company specific information occurs in current financial statement filings. Question:  What is your opinion in how extension should be managed from a sustainability, recoverability and render ability perspective for the next 10 years?  Should there be a requirement to map extension into defined categories/levels?

Statement:  XBRL is perceived as a technically complex solution. Question:  What efforts should occur to address complexities and does the specification support or hinder software companies from developing solutions?

Statement:  XBRL or “Interactive Data” is moving toward becoming a financial reporting format globally across many jurisdictions Question:  What do you believe is the most technically challenging issue that has not been resolved? What is your vision of how non-technical users will interact with tagging, reporting and consumption in the future?