An excellent article in the Journal of Accountancy – Avoiding Common Errors of XBRL Implementation – has some useful best practice advice in the sections entitled ‘Mapping Tips’ and ‘A Strong Process for Preparing XBRL Documents’. Two of the article tips in particular are worth highlighting here:
Educate management that ownership of XBRL submissions belongs to the company, not the outsourcer.
Educate management that this is an accounting and reporting process, not an IT process.
[...] This post was mentioned on Twitter by irbloggers, XBRL Feed and Rivet Software, Conor O'Kelly. Conor O'Kelly said: @rivetsoftware: Best Practice S.E.C. Filing Advice http://bit.ly/cXdSOZ #xbrl [...]
весьма интересно.