The SEC established a voluntary program under which registrants may submit certain mandatory filings to the commission (www.sec.gov/spotlight/ xbrl.htm) in extensible business reporting language (XBRL) format.

Position:Financial Reporting

The SEC established a voluntary program under which registrants may submit certain mandatory filings to the commission (www.sec.gov/spotlight/ xbrl.htm) in extensible business reporting language (XBRL) format. The program, which begins with the 2004 calendar yearend reporting season, will assess registrants' ability to...

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