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《2009版US GAAP XBRL分类标准》正式发布
2009-04-22 来源:Web CPA 编辑: 浏览量:

XBRL US has published the 2009 edition of the interactive data tags that the Securities and Exchange mission will aept for ding financial statements in acrdance with U.S. generally aepted acunting principles.

The “digital dictionary” of interactive tags use Extensible Business Reporting Language, or XBRL, technology. Former SEC Chairman Chrisher x was a strong proponent of XBRL and pushed for a mandate that requires the largest public mpanies to begin filing their financial statements using the technology. XBRL promises to make it easier for investors to analyze and mpare the performance of different mpanies across industries.

The SEC mandated XBRL for public mpany reporting, which will be phased in over two years. The largest public mpanies, those with a worldwide public float of $5 billion or higher, must mply with the mandate starting with their June 15, 2009, quarter, a group of approximately 500 mpanies. All other large aelerated filers must mply starting with their June 15, 2010, fiscal quarter, and all other publicly traded mpanies and foreign private issuers will be required to mply starting with their June 15, 2011, fiscal quarter.

The 2009 release of the U.S. GAAP taxonomy in XBRL includes hundreds of acunting and industry-specific revisions to the 2008 release. XBRL US also plans to provide tools, training programs and webinars to help mpanies work with the new taxonomies and mply with SEC requirements. FASB pronouncements inrporated since the 2008 release include FAS 141(R), 160, 161 and 163.

 

 
 
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