US SEC Commissioner Kathleen L. Casey auf der 15. XBRL International Conference, München, 4. Juni 2007
Die Rede von Commissioner Kathleen L. Casey auf der 15. XBRL International Conference in München am 4. Juni 2007 wurde soeben von der US Securities and Exchange Commission veröffentlicht (Rede-Manuskript).
Gliederung der Rede mit Auszügen:
Global Interactive Data
"As you know, spreading the word about the benefits of XBRL has been one of Chairman Cox' highest priorities at the SEC. The Commission views XBRL as a key to increasing access to information in the financial marketplace. Our aim is to transform the manner in which individual investors, financial intermediaries, analysts, the financial media, and others access, use, and ultimately understand the wealth of available data. By providing a fast and easy way to extract, analyze, and compare financial information, XBRL has the potential to create a more informed investor base. Whether they are interested in comparing the costs of different mutual funds or drilling down into the financial characteristics of public companies, including information about executive compensation, investors will have easy access to a wealth of financial information through tagged data to a degree that is simply not possible today. Analysts and the financial media will benefit from XBRL through more efficient search, and more enhanced comparison, capabilities. Companies preparing financial reports in XBRL will benefit from being able to communicate their financial results more effectively, and at a reduced cost. Of course, regulators will benefit too from the ability to process information far more comprehensively and efficiently."
SEC and U.S. Interactive Data Initiatives
- Interactive Financial Report Viewer
- Risk/Return Mutual Fund Data in XBRL Format
- New Executive Compensation Viewer
Progress on Taxonomies
Official Filing in XBRL
"Since the creation of the XBRL Voluntary Financial Reporting Program in March 2005, the Commission has indicated the possibility that XBRL could be used for official filings, and possibly on a mandatory basis. The question of when the SEC will mandate the use of XBRL is one of our most frequently asked questions. Not surprisingly, I do not have an answer to this question for you this morning, but much work has already been done to create the infrastructure necessary to support the official use of XBRL."
International Collaboration on Accounting Standards Convergence
International Collaboration on XBRL Technology
International Collaboration Among Regulators
