TR8-01 Five axioms for XBRL tagging
Presenter: Miklos A. Vasarhelyi
This presentation dicusses the effects of adopting XBRL and its tagging atributes. Feedforward effects on reporting, and standard setting are dicussed. Tagging will force substantial standardization of reporting Tagging will create a language of its own Tagging will lead to greater granularity of data Tagging will accelerate the route to continuous reporting Universal tagging will follow tagging by sector.