Public Sector Governance and Accountability Series: Budgeting and ...

356 Stephen B. Peterson
32. The XBRL standard is a free and open standard. Its development to date has been
principally used to link business to government information in industrial countries,
and most major accounting software companies are working to support this
standard. The implications of the XBRL protocol are that it facilitates links across
a variety of software, thereby allowing greater flexibility in applications (see
Bishopp 2006).
References
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