In 2004, the Securities and Exchange Commission (SEC) took a preliminary step toward making filing of interactive data in the United States a reality when it amended its rules to allow registrants to furnish, as supplements, their financial data on EDGAR using eXtensible Business Reporting Language (XBRL).' Since then the path toward mandated XBRL filing has accelerated; the Advisory Committee on Improvements to Financial Reporting (ACIFR) recently released their report recommending that "The SEC should mandate the filing of XBRL-tagged financial statements within a defined time frame" (SEC 2008, 84). Based on the statements and progress made to date, many foresee that the SEC will ultimately require XBRL to be used in its filings.