Gartner Research

A Guidance Framework for Assessing XBRL Maturity

Published: 15 February 2011

ID: G00209628

Analyst(s): Lyn Robison

Summary

In response to regulatory mandates, public companies must use eXtensible Business Reporting Language (XBRL) for financial reporting. In the U.S., first-year reporting requirements are modest, and companies can satisfy mandates with minimal disruption to existing reporting processes. But in subsequent years, stricter requirements will demand more XBRL expertise. Companies should leverage this expertise, eventually using XBRL as part of an overall enterprise information management (EIM) strategy. The maturity model presented in this guidance document shows how XBRL expertise can be leveraged into successive levels of XBRL use within the organization.

Table Of Contents
  • Problem Statement
  • Guidance Applicability
  • Related Guidance
  • Level 0: Last-Mile Financial Reporting
  • Level 1: Mandated Financial Reporting
  • Level 2: Non-Mandated, Perhaps Non-Financial Reporting
  • Level 3: Reporting Throughout the Supply Chain of Business Data
  • Level 4: Consuming External XBRL Data
  • Level 5: Broad Influence
  • Follow Up

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