Special Call for Papers 

Accounting Implications of XBRL  

XBRL is being adopted by regulators and oversight agencies around the world for a variety of electronic filing purposes, including tax returns, stock exchange, securities filings, statistical filings and other such purposes.  

In addition to streamlining the filing burden for business entities, the use of XBRL and other digital formats for information exchange are expected to reduce the costs of regulation, provide more accurate and more timely information to regulators and enable the exchange and sharing of the code data by various governmental agencies and a variety of users in the private sector.  

Background 

Most recently, the U.S. SEC has ruled that in addition to their traditional filings on EDGAR, US public companies must provide their filings in XBRL. Effective June 2009, the 500 largest U.S. public companies will be required to file their quarterly and annual financial statements tagged with XBRL tags. This will be followed with more extensive requirements for the subsequent years, extending the requirements to all public companies and extending the amount and precision of tagging to be provided.

Call for Submissions

Accounting Perspectives will publish articles addressing accounting (broadly defined, including auditing, tax, performance measurement and information systems) issues related to XBRL and invites interested academics and practitioners to submit applied research papers, commentaries, analyses, reviews or cases addressing this topic and seeks submission of manuscripts on this important issue by January 31, 2010.

Efrim Boritz
Editor, Accounting Perspectives
jeboritz@uwaterloo.ca
(416) 785-7250
http://www.caaa.ca/AccountingperspectivesCAP/