Unformatted text preview: general ledger transactions, and regulatory filings (such as annual and quarterly financial statements). More specifically, XBRL requires users to provide a range of attributes along with a specific fact to place that fact in time and to associate it with a specific reporting. These particular pieces of associated information or fact attributes are generally useful when using business reports. By allowing the additional access to external users, it will allow them to save a considerable amount of time and uncertainty when they are trying to extract information from the electronic reports produced by a business in which they do or might have an interest or investment in....
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- Spring '11
- Economics, Christopher Nolan, external users