Point of View is a forum for opinions and thoughts from XBRL US and the XBRL community about business, industry, finance, regulation and legislation, where data standards can play a role. We welcome your feedback on the XBRL point of view.
Earlier (2020)

How are U.S. governments spending YOUR tax dollars?

USAFacts, DFIN and XBRL US

Data from U.S. public companies has been produced in machine-readable format for over ten years. But data from U.S. federal, state and local governments is still posted in paper-based documents. Governments should be as accountable to taxpayers as corporations are to shareholders.

Earlier (2020)

Standards Support Small Business During COVID-19 Crisis

Protect small business. Make rapid decisions. Use high quality data.

Thousands of small businesses seek funding to protect workers and livelihoods. What’s needed now is a single set of standards to collect, process, and analyze loan data. Follow these 5 steps to build a system that can execute cost-effectively, efficiently, rapidly.

Earlier (2020)

We can be better prepared – let’s get ready now.

Shannon Sohl, CPA, PhD, Senior Research Analyst, Northern Illinois University Center for Governmental Studies
Crisis situations like COVID-19 have big implications for how we should run businesses and set government policy. Get connected to COVID-19 relief resources for businesses.

Earlier (2020)

DQC Rules are now available in the FASB US GAAP Taxonomy. Shouldn’t every SEC filer use them?

Heather Krupa, CPA, Controller at Global Water Resources

DQC Rules are now available in the FASB US GAAP Taxonomy. Shouldn’t every SEC filer use them?

Earlier (2019)

Harmonizing accounting and data standards

Donna Johaneman, Senior Project Manager XBRL, FASB; and Louis Matherne, Chief of Taxonomy Development, FASB

The FASB approach to incorporating new ASUs into XBRL data standards.


Point of View

Recent PoV Posts

In the last few months