Gartner and FEI teamed up on a technology study: XBRL in the U.S. Enterprise. The synopsis from the study is
Extensible Business Reporting Language (XBRL) will be a requirement for financial disclosure by 2011 in the United States, and most firms are proceeding with this assumption. XBRL can provide more capability which can improve external and internal financial reporting and transparency; however, firms are still in the process of learning.
The study presents key findings and recommendations on how to approach XBRL.