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The Case for an Open Data CAFR

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Authors

Jim Harper, Dean Ritz

Length

32 pages

Key Takeaways

  • A movement toward open data in corporate and federal financial reporting has laid the groundwork for transparent state and local financial reporting
  • Open financial data in Comprehensive Annual Financial Reports (CAFRs) can be more easily searched, sorted, and analyzed by the public
  • The leading candidates for data encoding language are XBRL (eXtensible Business Reporting Language) and Inline XBRL

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