1. Implementing XBRL in Your Software

2. Agenda 8:30 - 9:00 Introduction Arthur Stewart E&Y 9:00 - 9:30 Real Stories: Oracle Corporation Rob Zwiebach Oracle 9:30 - 10:00 Real Stories: OneSource Jeff Kushmerek OneSource 10:00 - 10:15 Break 10:15 - 11:00 XML/Web Services Interoperability Chris Kurt Microsoft 11:00 - 11:15 Leveraging the XBRL Consortium Matherne XBRL/AICPA 11:15 - 12:00 Software Development Considerations Karl Busch E&Y 12:00 - 12:30 Panel Session: Q&A Arthur Stewart E&Y

3. XBRL Adoption Promise  The adoption of XBRL promises to help companies and individuals make faster and better decisions-which will lead to more efficient capital markets that, in turn, may reduce capital costs.  Forward-thinking organizations looking to reduce costs and gain competitive advantage are already leveraging their efforts in pilot projects inside their organizations

4. Significant XBRL Implementations  Several U.S. regulatory agencies (including the FDIC, OCC and OTS) are involved in a joint project  AICPA Project gained Auditing Standards Board Approval  Several public companies are posting XBRL Instance Documents  A few Fortune 100 companies are assessing or piloting how to use XBRL to improve internal reporting  Several National Banks are currently involved in a market demonstration project  APRA - Australian Prudential Regulatory Authority  Inland Revenue Service – UK  Many Software Vendor Solution Pilots

5. Recent Financial Software Vendor Survey  AICPA personnel performed a telephone survey of 21 leading financial software vendors during the 2nd quarter of 2003

6. Methodology - August 2003 Software Survey  Survey covered 59 separate ERP and GL products  Survey respondents Characteristics:  Individuals were product managers or others familiar with the products and future planned enhancements  For this survey, accounting software included ERP, general ledger and reporting software.  For purposes of analysis, companies were further segregated by their customer size – large (Tier A) and small/medium (Tier B).

7. Key Findings - August 2003 Software Survey  XBRL is taking hold with accounting vendors  Although user demand is perceived to be low/moderate. Two thirds of the accounting software vendors surveyed have either already XBRL enabled, or have decided to enable, one or more products  Customer Size Matters  Accounting software vendors oriented towards large companies are ‘further down the XBRL/XML road’ then software primarily oriented to small/medium companies  Focus is on outputting in XBRL  Not import XBRL or G/L enable. As expected.  Understanding is key to XBRL Enablement  Of the 7 companies whom have not yet decided to XBRL enable, only two say they have a good understanding of XBRL

8. Predictions - August 2003 Software Survey Accounting Applications 12/31/0312/31/0412/31/05 Percentage of ERP Vendors & Products XBRL Enabled 33% & 20% 75% & 50% >90% & >75% Percentage of G/L Vendors & Products XBRL Enabled 20% & 15% 40% & 33% >75% & >75% Percentage of Consuming Applications XBRL Enabled ???

9. The Expected Evolution of XBRL 1999 – 2000 Significant Market Need & Demand Participation of Key Stakeholders Organizational Development & Structure Wide Usage & Significant Market Benefits Validated Technology Standard and Base Taxonomies are Developed User and Preparer Implementation Guidance is Developed XBRL Use Grows: 1. Geographically 2. By Industries 3. Types of BR New & Existing Software is XBRL Enabled Milestones International Participation and Focus 2007 ? 2004 – 2006? 2001 – 2004 Global Recognition Market Acceptance Base Development Denotes estimated status of meeting the milestone STANDARD SETTING STAGES Medium - Best Practice ANTICIPATED LEVEL OF ADOPTION High – It is a Standard Low – Industry Leaders & ‘Pockets’ Very Low – Innovators Maturity of Core Components: 1. Taxonomies 2. Software Tools 3. Impl. Guidance

10. Real Stories