The final report of the CIFR committee of the SEC has been released. Although there are no surprises in it from an XBRL point of view, it confirms the message in earlier drafts about the mandatory filing of XBRL documents with the SEC. The report is also worth a read from the viewpoint of its comments on other changes needed in the Financial Reporting System. It's a step forward, but much more is needed to catch up with the current wave of technology and its impact on Financial Reporting, particularly in the area of how the move to data centric reporting is accelerating. Advisory Committee on Improvements to Financial Reporting