Leveraging XBRL for Value in Organizations 

 

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ISACA and IFAC have jointly developed this white paper to provide accounting and assurance professionals with guidance to leverage value from XBRL initiatives and compliance requirements. XBRL is a specialized form of eXtensible Markup Language (XML), a standard from the World Wide Web Consortium, the international organization that establishes web standards, which allows for advanced representation of business and financial data. The benefits and opportunities of embedding XBRL within internal processes can enhance management communication, thus increasing the value of information used within an organization. Examples and case study material are included.