XBRL: THE NEW LANGUAGE OF CORPORATE FINANCIAL REPORTING.

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  • Additional Information
    • Subject Terms:
      UNITED States
    • Subject Terms:
      UNITED States. Securities & Exchange Commission ; INTERNATIONAL Accounting Standards Board
    • Abstract:
      The article discusses the implementation of the eXstensible Business Reporting Language (XBRL) by the U.S. Securities and Exchange Commission (SEC) and its impact on the training of business communications professionals. XBRL provides an international standard for financial data that allows users to download data with improved efficiency. The spread of use of XBRL internationally with the support of the International Accounting Standards Board and the SEC could improve financial reporting and accountability, but students of business communications still require training in ethics and integrity.