The move to IFRS and XBRL
IFRS is an accounting standard dealing with global financial reporting. XBRL is an electronic language describing financial data according to global standards

full justification format  the US), with a full implementation targeted to take place before 2014. GAAP is a set of rules that has grown over the years, to the point that some of the entries are archaic and obsolete. For example, GAAP does not allow one to use well-defined, electronically generated financial documents in extensible business reporting language. Why supplant the GAAP system? There is a reason to look at the benefits of doing so: Companies should not have to create multiple financial statements by country (as an

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