When you look at the approach taken to the preparation of XBRL documents around the world,in particular the approach to tagging,a variety of approaches emerge.There is a range of strategic approaches,and the range impacts on the burden placed on the filers to produce XBRL documents.

Of urse,most XBRL adoptions around the world are driven by regulators (including those in securities and banking)ernments in general and various mmissions and oversight bodies.Some of them,in particular the securities regulators like the SEC,require the mpanies’financial statements to be filed along with certain forms or as part of those forms.When the filing requirement calls for filing of a mpany’s financial statements,a lot of flexibility is required in the tagging approach,because there are a lot of different stories out there to be told.Most of them are unique in one way or another.Allowing flexibility in tagging,however,actually places the greatest burden on the filers,because they must be given a large number of tags to choose from,and it takes time and effort to choose the right tags.Most of the other regulators have long standing forms that need to be filed and the preparation of the filings in many cases requires less flexibility than the submission of financial statements in the form issued to shareholders.

With the tagging of forms,the number of tags is not only rced,but the opportunity to automate the tagging process,in fact to make it transparent,grows nsiderably.

It is sometimes said,somewhat wryly,by XBRL supporters,that we will know that XBRL is a suess when it disappears –a reference to the achievement of total transparency.

Indeed,transparency of the process is what we should be striving for,and this requires the full operation of software developers as well as the prescription of filings,where possible,that are more structured and therefore offer less flexibility.

Numerous regulators and ernment agencies around the world have taken an approach like this.In Canada,we have an opportunity to nsider more structured filings,even in the securities regulation space.No doubt the filers would appreciate some nsideration of this approach.

中文新闻：http://www.xbrl-cn.org/2014/0328/100534.shtml