US - XBRL tagging responsibility rests with filing companies

At the XBRL US National Conference in New York in mid-November 2009, panelists said the onus for Extensible Business Reporting Language (XBRL) tagging lies with filing companies and that efforts need to be made to outline tagging guidelines. Such best practices may prove tricky because many of the companies that outsourced the tagging on their early filings might not have documented their processes so they could be consistent in the future. (Read the article Panelists Advise Companies to Take Responsibility for XBRL Tagging—Even When Outsourcing in Journal of Accountancy online.)