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  • Additional Information
    • Subject Terms:
      UNITED States
    • Subject Terms:
      UNITED States. Securities & Exchange Commission ; PUBLIC Company Accounting Oversight Board
    • Abstract:
      The article discusses how companies can prepare themselves for the possibility that the U.S. Securities and Exchange Commission (SEC) will require firms to use XBRL for public-company filings. Companies should educate themselves about the proposed rule by visiting the SEC’s Web site. They should also check to see if the Web sites of their respective industry associations contain information about XBRL. Discussions with top executives about the benefits and drawbacks of XBRL adoption should begin immediately.