Article:		Standard Data Vocabularies Unquestionably Harmful
Subject:		SDV's are clearly not the issue
Date:		2002-06-01 04:48:17
From:		Mike Willis
Walter’s points here on the SDV are interesting and his technical semantic perspective is clear. What is not clear is the relationship of this perspective to the technical standard based concepts outlined for corporate reporting by the FASB, SEC or the IASC. It is also not clear why a company’s failure to comply with certain of these existing reporting standards is a reasonable basis to consider the SDV as a central issue. Finally, Walter does not address the opacity of the current reporting formats in which the existing reporting standards are represented in electronic stone tablets presented by public companies to the investors in the capital markets. Why he has chosen XBRL as an example for SDV is of particular question due to the extensibility of the taxonomies and the clear intent that companies would leverage this for clarity in the supply chain providing information to investors in the capital markets. How the XBRL model enhances the current normalization processes of infomediaries (clearly an existing SDV consideration) is absent from his comments.

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• SDV's are clearly not the issue
  2002-06-01 06:02:13 W. E. Perry
  • SDV's are clearly not the issue
    2002-06-13 20:11:18 Alan Hoyland
    • SDV's are clearly not the issue
      2002-06-24 14:18:43 W. E. Perry