XML and XBRL arguably bring far-reaching implications for the dissemination of business performance information in general and financial reporting information in particular to the global business community. It does so at a time that is seeing financial reporting standards coalescing around two primary sets of financial reporting standards in the form of U.S. and IAS GAAP. Providing mechanisms to transparently map the result of a company reporting under one GAAP to a peer reporting under one GAAP to a peer reporting under another GAAP may serve to markedly improve the value of financial reporting for stakeholders.