with these concerns is to restrict the opportunities the offers to those that are less affected by such possibilities. For example, auditors may decide not to allow links to and from the auditor ’s report, or to require that itbe stored on the auditor ’s own oron an official registrar ’s website. Actually, the mon practice is to provide the annual report ina read-only facsimile version (e.g., in Adobe ’s PDF format). Such formats can be interpreted as assuring the user of the boundaries and quality of the information. The increasing use of financial reporting increases the demand for standardization, of which the XBRL is the most notable product.Although the XBRL developers maintain that they model only a meta-language for existing disclosure standards and practice, it is likely that a
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