01158nas a2200181   4500008004100000245005400041210005300095260006200148300001100210490000600221520060400227653001500831653001800846100002400864700001700888700002200905856004900927       2006                        eng d00aXBRL: An Impacts Framework and Research Challenge0 aXBRL An Impacts Framework and Research Challenge  aSarasota, Florida / American Accounting Associationc2006  a97-1160 v33 aThis article discusses XBRL, its impact on users and on the characteristics of financial information, and provides an impacts framework for XBRL. XBRL will both simplify disclosure and ease the communication of financial information to users, analysts, and regulators via the Internet. The potential impacts that XBRL is expected to have on users, accountants, regulators, and the financial communication process are addressed. Research on XBRL is examined and future research directions and priorities are identified. A more rigorous look at the myriad range of potential impacts of XBRL is needed.10aAccounting10aDean's Office1 aBaldwin, Amelia, A.1 aBrown, Carol1 aTrinkle, Brad, S.  uhttp://aaahq.org/aiet/publications/jeta.html