TY - BOOK AU - Wenger, Mitchelle R. AU - Elam, R. AU - Williams, K. TI - Global ledger: the next step for XBRL: : leveraging the potential throughout the accounting cycle SN - 0732-8435 U1 - DPer 657.05 C33 Sept - Dec 2011, v. 81 n. 9 - 12 PY - 2011/// CY - New York: PB - The New York State Society of CPA KW - Accounting ER -