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Question: Homework questions:

1. Why do you think it took from 1999, when the XBRL concept was invented, until 2009 for the SEC require that public filers adopt?

2. From the PWC Webcast on XBRL, what are the differences between the "bolt-on" and "embedded" approach to XBRL?

3. If you worked in the Finance and Accounting department of a company, how could you use XBRL tags to help in your job? Could XBRL tagging help other functions in a company do their jobs?

4. US public filers are required to begin tagging and reporting financial data using XBRL beginning in 2009. From earlier in this course, they also have many major projects that are required now or in the coming years (IFRS, Fair Value, etc.). Aside from the obvious benefit of job creation for CPA's and the companies which provide these services/software ?, what impact do you think these requirements are going to have on companies? Will this divert attention and resources from their core business or will this be like all other changes they go through (e.g. SOX), an intense implementation then business as usual?

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