NIEM is to XBRL as United States customary units are to the Metric System.

A brilliant classmate at Northwestern University on his way to medical school used to break into “On the Sunny Side of the Street” every once in a while. I don’t remember exactly why, but it’s a wonderful memory.

In addition to improving asset-backed securities disclosure (using XBRL perhaps?), SEC Chairman Mary Schapiro called for substantive ABS regulation in a speech Tuesday to SIFMA, the parent organization…

My blogging pace has slowed because I’ve been able to Tweet most urgent matters and have been spending time away from ranch work on phone calls, most of which are related to business process technology and, potentially, XBRL. This new…

Given the conversation among Elliott Abrams, @RichLowry, Jeffrey Lord, and others about the March 21, 1986, House special order speech by Rep. Newt Gingrich, I…

BRUSSELS — As I’m enjoying outstanding Belgian cuisine with the family of a CLOUD, Inc. colleague after a day of meetings about how computer standards can improve the clarity and efficient use of…

Charlie Hoffman just made the most enlightening post I’ve read in a long time. It’s no accident that the best journalism is the most direct: subject, verb, object. Similarly, clarity is essential to…

CHICAGO — Introducing myself to participants at the 16th National Conference on Managing Electronic Records Conference the past two days, I explained my recent work not as managing electronic records…

Update: CBO has published its cost estimate for H.R. 2392.

Bipartisan legislation to make XBRL the standard for disclosure to the U.S. government has been approved in committee and…