20100701-digital-reporting-and-audit-requirements

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20100701-digital-reporting-and-audit-requirements

The ICAEW report on the progress of digital reporting provides a three level classification of digital reporting technologies (ICAEW, 2004). XBRL is identified as a level 2 technology capable of providing a standard format for data tagging. Our report considers the potential for Level 2 reporting to be required by capital market regulators in the European Union in the light of the SEC's interactive data project.

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title: Digital reporting options for Europe: a study of interactive data from the perspective of non-professional investors

creator: Joanne Locke

creator: Andy Lymer

creator: Alan Lowe

subject: Financial services and regulation

subject: Equity capital markets

subject: Corporate finance

subject: XBRL

description: The ICAEW report on the progress of digital reporting provides a three level classification of digital reporting technologies (ICAEW, 2004). XBRL is identified as a level 2 technology capable of providing a standard format for data tagging. Our report considers the potential for Level 2 reporting to be required by capital market regulators in the European Union in the light of the SEC's interactive data project.

publisher: ICAEW Centre for Business Performance

contributor: ICAEW Charitable Trust

date: 2010-07-01

type: text

format: pdf

identifier:

source:

language: en

relation:

coverage:

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