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Assignment Task: Internationally the XBRL business reporting standard is either mandated or voluntarily used in regulatory filing programs in more than 25 countries. XBRL is used by the world's leading capital markets, including Brazil, Canada, China, France, Germany, India, Israel, Japan, Korea, Singapore, Spain, Sweden, the United Kingdom and the United States. An increasing number of countries are mandating XBRL as a means to improve the transparency and effectiveness of publically lodged financial reports and to achieve efficiencies. (https://www.sbr.gov.au/about-sbr/about-us/international-sbr-and-xbrl) Both the IASB and the FASB are committing significant resources to developing and refining their XBRL taxonomy leading to the presumption that XBRL reporting will be mandated at some point in the future In Australia, certain government agencies are moving to mandate the use of SBR (Standard Business Reporting) which is based on XBRL (https://www.sbr.gov.au/about-sbr/newdevelopment-and-future-direction) However the following article, https://hitachidatainteractive.com/2013/02/13/persistent-errors-inhibit-consumers-from-usingxbrl-data Discusses some of the problems with the widespread adoption of XBRL reporting of financial data. Using the above article as a starting point, critically evaluate the implementation of wide spread XBRL reporting and the impediments to wide spread adoption.
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