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XBRL: Standard Bearer of Financial Reporting

An emerging XML standard called XBRL, or eXtensible Business Reporting Language, promises to simplify the mechanics of working with financial statements. As XBRL catches on, analysts will be able to spend less time building intricate spreadsheets from scratch and more time scrutinizing companies' finances and accounting practices-which they're bound to be doing more of in the wake of the Enron scandal.

http://www.banktech.com/utils/printableArticle.jhtml?doc_id=14700994