发帖
雷达卡
Gartner最近代表FEI（国际财务主管，Financial Executives International）的研究表明，财务人员一般将XBRL作为外部报告要求；而对XBRL格式数据应用于内部报告中的兴趣不大，让IT人员来主导。
2012年FEI技术研究表明，样本组中约仅2％的CFO将XBRL作为内部报告的工具，而仅3％视XBRL用于内部报告的补充。研究证实，目前还有各种方法为企业解决XBRL报告要求。近40％外包了XBRL标记和填报流程，也有近40%正计划采纳嵌入式披露管理解决方案（嵌入到另一种文档格式中）。研究报告表明，20％的企业计划只获得XBRL标记解决方案，而9％的企业将在另一种文档格式中管理标记的需求。
根据Gartner的观点，该结果表明公司正在采取最最基本的XBRL方法，用于满足到SEC所要求的提交其财务报表的程度。 “XBRL驱动的财务信息系统的优点很清晰 - 跨越多个会计系统汇总财务信息， 降低对财务合并系统的依赖以提供一致财务报告“在制品”，Gartner认为。
A recent Gartner study on behalf of Financial Executives International suggests finance staff generally view XBRL as an external reporting requirement and show little interest in pursuing use of XBRL-formatted data for internal reporting purposes, leaving IT staff open to take the lead.
The 2012 FEI Technology Study says only about 2 percent of CFOs in the sample group see XBRL as a vehicle for internal reporting, while only 3 percent see that it can be used to supplement some internal reporting. The study confirms there still are various approaches in play for how companies address their XBRL reporting requirement. Nearly 40 percent outsource their XBRL tagging and filing processes while an equal number are planning to adopt a disclosure management solution that embeds into another document format. The study says 20 percent of organizations plan to acquire an XBRL tagging solution only, while 9 percent will manage the tagging requirements in another document format.
In Gartner’s view, the results suggest companies are taking a minimal approach to XBRL, using it only to the extent required by the Securities and Exchange Commission for filing of their financial statements. "The benefits of XBRL-enabled financial information system should be clear -- summarized financial information across multiple accounting systems, and reduced reliance on financial consolidation systems to provide consistent in-process financial reporting,” Gartner writes.
The research group surmises finance organizations may be so stretched in scope that they have little opportunity to consider any further use of XBRL-formatted data or XBRL technology beyond the minimal required uses. “Based on our study, finance will not drive a more revolutionary approach to XBRL, so IT must monitor what its ERP and corporate performance and disclosure management vendors offer for XBRL in their road maps, and should ensure that their finance organizations exploit these capabilities where possible,” Gartner writes.
The study says 42 percent of organizations using disclosure management software see a decrease in financial statement prep time, with 28 percent saying it decreased their prep time by 10 percent or more; 48 percent said they saw no change in preparation demands. Gartner says it believes the benefits include producing financial statements in a more controlled and auditable environment, although it also concedes that the results suggest applications are still evolving.
京公网安备 11010802022788号
