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Volume 11, Issue 3
1 September 2003
Balance Sheet Cover Image for Volume 11, Issue 3
Editors
Vijay Pereira
Vijay Pereira
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Research Article| September 01 2003

The challenge of XBRL: business reporting for the investor Available to Purchase

Alison Jones;
Alison Jones
Alison Jones is an Assurance Partner specializing in technology, infocomms and entertainment, and media. She is the PricewaterhouseCoopers XBRL Services Leader for the UK, and represents the firm on the UK XBRL consortium.
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Mike Willis
Mike Willis
Mike Willis, Deputy Chief Knowledge Officer of PricewaterhouseCoopers’ Global Assurance and Business Advisory Services (ABAS) practice, served as the founding chair of the XBRL International Steering Committee. Mr. Willis is in Accounting Today magazine’s 2001 and 2002 lists of the top 100 most influential people.
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Author & Article Information
Publisher: Emerald Publishing
Online ISSN: 1758-4086
Print ISSN: 0965-7967
© MCB UP Limited
2003
Balance Sheet (2003) 11 (3): 29–37.
https://doi.org/10.1108/09657960310491172

The Internet financial reporting language known as XBRL continues to develop and has now reached the point where much of its promised benefits are available. The authors look at the history of this project, provide a case study of how Morgan Stanley has made use of the system and predict some developments for the future.

Keywords:
Financial reporting, Financial services, Internet
© MCB UP Limited
2003
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