Question

求英语高手帮帮忙翻译一下。。 谢谢~

Going through the XBRL creation and filing process this first time around wasn't a no-brainer, says Dave Copenhafer, director of EDGAR Services at Bowne Financial Print in New York.

The XBRL specification can be difficult to implement, and preparing a document requires input from a surprisingly large corporate contingency, Copenhafer says. For Bowne's first XBRL-ready filing, the company's finance, IT and legal staff weighed in on the process, as did top executives. One of the hardest parts was making judgments about how existing document data mapped to the XBRL tags, he says.

"When you take a line item out of your human-readable financial report and you want to map that to an appropriate XBRL line item, it turns out there may be numerous choices," Copenhafer says. "So companies and their auditors really need to look at all of the accounting characteristics that define a particular line item and make a selection from the available tags that best fits all of the elements associated with it."

Tools to create and analyze XBRL data are emerging from vendors such as Fujitsu, Rivet Software and Semansys Technologies, but it's an early market. Microsoft partnered with Semansys late last year to create a suite that bundles Microsoft Office and ShareFbint Portal Server with Semansys' XBRL Composer software.

Toolsets aside, the biggest challenge to XBRL adoption is not necessarily the technology behind the specification, but the politics. Getting all parties involved to define and agree upon common taxonomies that encompass different national and international accounting regulations is tough, says Ron Schmelzer, a senior analyst at ZapThink.

"The big challenge with XBRL is getting all these different jurisdictions and accounting bodies to agree on the same terms for financial reporting information," he says.'That's something that's never really been done before, and it's a big task."

Several organizations and governments around the world have made commitments to use XBRL, including the Federal Financial Institutions Examination Council in the U.S., the Korean stock exchange KOS DAQ and the Netherlands government.

However, to really accelerate adoption will require some pressure, such as a mandate from an influential regulatory agency, Schmelzer says. The SEC hasn't mandated that companies use XBRL, but its launch of a pilot is a positive indicator for XBRL adoption, he says.

For its part, the SEC says its new pilot is designed to help the agency assess the usefulness of XBRL, along with the implications of data tagging for filers, investors and other parties.

Answer 1

经过XBRL创造和撰写程序这第二次测试中不容易说,戴夫Copenhafer主任Bowne埃德加·服务金融打印在纽约。

XBRL的规格可困难重重,并准备文件需要输入数据的令人惊讶的是大公司的意外事故,Copenhafer说。为Bowne的第一个XBRL-ready存档,为公司的财务,它与法律人员在这个过程中,称在高层主管一样。中最困难的部分是如何判断现有文献资料映射到XBRL标签,他说。

“当你花了线从你的易读的项目的财务报告和你想的地图,适当的XBRL线项目,结果可能会有许多种选择,”Copenhafer说。“所以公司和他们的审计师真的需要看看所有的会计的特点,定义一个特定的线进行选择的项目和从现有的标签,最适合所有的元素相关。”

工具创建和分析这些数据XBRL供应商如富士通、铆钉软件和Semansys技术,但它是一个早期的市场。微软与Semansys去年创建一个套件,捆ShareFbint微软办公系统和门户网站服务器的Semansys XBRL作曲家软件。

除了工具集,最大的挑战,不一定是XBRL采用背后的科学技术规范,但政治。让所有的当事人来定义并同意,包括不同国家共同分类与国际会计法规严厉,说罗恩Schmelzer ZapThink资深分析师。

“大挑战是XBRL得到所有的这些不同管辖区的会计团体同意,在相同的条款在财务报告上的信息,”他如此说它没有真正做过的事,这是一个大的任务。”

几个组织和世界各国都用的承诺,用XBRL,包括联邦金融机构审查委员会在美国,韩国证券交易所知识组织的数据收集和荷兰政府。

然而,真正加速收养就需要一些压力,如有影响力的国家管理机构,Schmelzer说。证券交易委员会还没有强制的公司使用XBRL,但其发射飞机是一个积极的指标为XBRL收养,他说。

作为回报,美国证券交易委员会表示它的新的试验的目的是帮助他们评估的实用性,随着XBRL标注数据的含义为滤,投资者和其他政党的支持。