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Explain how XBRL differs from HTML and how XBRL is being used in financial reporting. Do you believe that the use of XBRL improves transparency in financial reporting? Why or why not? For this discussion question, provide unique responses regarding differences between XBRL and HTML so that everyone posts something different.
Read “Computer-Assisted Functions for Auditing XBRL-Related Documents,” by Boritz and Won Gyun, from Journal of Emerging Technologies in Accounting (2016).


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