
Six Steps to XBRL
http://www.aicpa.org/PUBS/JOFA/feb2008/six_steps.htm
Phillips, Mary E., Tammy E. Bahmanziari and Robert G. Colvard
Journal of Accountancy
2008
Abstract:
XBRL is reinventing how we transmit and use data in business. XBRL is not just for SEC companies: Small businesses and practitioners alike could soon be using XBRL to submit information to bankers, the IRS, and other agencies. XBRL will become a part of every CPA’s practice.