The business information supply chain involves a wide variety of stakeholders, including investors, companies and regulators. XBRL plays a significant role as an enabling technology throughout the supply chain, delivering significant benefits and value to each stakeholder.
The purpose of this paper is to explore the high-level benefits XBRL delivers to business reporting, with particular attention to one portion of the overall supply chain – the banking regulatory reporting process and its key stakeholders: the regulatory agencies, the regulated entities/filers, data aggregators, software vendors, investors and other public and private sector groups who rely on the information generated by the regulatory reporting process.
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