4-6 page documents done in APA style and compliance. References will be listed on the last page and these do not contribute to the page length requirement. The topic will be related to the current implementation status of XBRL in the United States. Your individual approach MUST be independent. This paper will examine the purpose, status, implementation issues, costs & benefits, etc. of the adoption of XBRL as a reporting standard by the SEC, the banking industry, etc. There are many peer-reviewed papers in existence on the topic, easily located through EBSCO HOST document searches, Google, AICPA and XBRL websites.