The CFA Institute publication Data and Technology: Transforming the Financial Information Landscape discusses the benefits of structured data to all parties in the financial reporting supply chain, including companies, auditors, regulators, and investors. This paper addresses the consumption of that structured data, including which data are available and how data are being consumed, and refutes the claim by some that the data are not being used. This paper also addresses the potential for structured data and how this potential can be realized—that is, what CFA Institute believes the future holds.
Read the position paper.
