Nel numero di giugno 2007 del Journal of Accountancy Online è uscito l'articolo "ROI on XBRL" di John Stantial, responsabile del reporting finanziario per la United Technologies Corporation. L'articolo sdrammatizza i costi presunti di XBRL portando la testimonianza di una società che ha aderito al programma di segnalazione volontaria alla SEC di report periodici in XBRL. Eccone i passaggi conclusivi:
So, there isn’t a cost barrier, the tools are available, technical knowledge of XML is not required, the resource commitment need not be extensive, and there are a number of reasons to begin participating now. But this is all reactive information. The benefits to XBRL come in the future when tagged information is readily available from all companies and can be accessed electronically for analysis, benchmarking, reporting uses and financial modeling. Not only can XBRL enhance external financial reporting, but it can also be applied internally for cost accounting, performance measurement, analysis and decision-making purposes. [...]Trovate qui il testo.
But the benefit needn’t stop there. If other users of financial information, such as the IRS, the Bureau of Economic Affairs and the Department of Labor, were to accept XBRL files, comparable benefits could be realized as the necessary filing documents could be generated and transmitted from the same tagged database—in our case HFM.
XBRL is not a fad; it is here to stay. It is already mandated by the FDIC for the filing of all U.S. bank call reports and is in use in other countries around the world. The tools are available, the resources are there to assist, and the potential benefits are tremendous. With the flexibility and generally open-ended nature of the SEC’s VFP, now is the ideal time to begin.
Luca
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