A review of the past year's annual reports and a look to the future at a time of great change
It’s a time of great change in the corporate reporting world. Much of it is about making corporate disclosure more comparable on a global basis – witness the switch toward international financial reporting standards (IFRS) in Europe in recent years and the ongoing debate about convergence between IFRS and US Gaap. XBRL is an extension of this trend, portending an almost seamless world of cross-border reporting and informationhandling. It’s promising, but it hasn’t really
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