Executive Summary (This is a document excerpt)

Corporate finance and IT need to prepare now for new financial reporting guidelines. In tandem, they need to devise how the enterprise will create interactive data reports that satisfy the US Securities and Exchange Commission (SEC). Acting as an enforcer, the SEC is ostensibly reducing risk and creating financial transparency as it moves toward mandating a new universal financial reporting format. While searchable reports can provide marginal value for investors and the public, it has yet to be widely proven that the burden of another regulation is offset for enterprises via more efficient financial reporting or even new business insights.

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