More than twenty regulatory entities and other public authorities worldwide are adopting XBRL for reporting purposes (see Figure 2). The Australian Prudential Regulation Authority (APRA) has used XBRL for regulatory reporting since September 2001 (Hannon 2002; Fahy et al. 2003; Hucklesby and MacDonald 2002). The Federal Financial Institutions Examination Council (FFIEC 2005) Call Report Agencies (FRB, FDIC, and OCC) developed the Central Data Repository (the CDR) that has used XBRL for submission of call reports since October 2005. UK Inland Revenue developed a taxonomy for filing tax computations and has accepted company accounts and computations in XBRL since November 2005 (Inland Revenue 2005, 2004).