J. Louis Matherne, FASB
As FASB Chief of Taxonomy Development, Mr. Matherne is responsible for all aspects of the ongoing development and maintenance of the US GAAP Financial Reporting Taxonomy in support of the annual taxonomy release as required for use by Securities and Exchange Commission registrants. Prior to joining the FASB, Louis was Director of XBRL Services at Clarity Systems where he was responsible for providing XBRL leadership and subject matter expertise to Clarity Systems' clients as well as sales and product development teams. Prior to joining Clarity Systems, Louis was a member of the Securities and Exchange Commission's XBRL project team that developed the US GAAP taxonomy. Prior to joining the SEC project, Louis was a Director with the American Institute of CPAs, most recently as Director XBRL. In that capacity, Louis also served as the Founding President of XBRL International. Prior to joining the AICPA, Louis achieved more than 15 years of accounting, auditing and related experience at Grant Thornton while based in New Orleans, Philadelphia, the UK Accounting and Auditing Group in London, and ultimately landing in the US Accounting and Auditing Group in New York. Louis has been deeply involved with XBRL from its inception in 1999 and has been referred to as one of the Founding Fathers of XBRL.
Many data modeling choices have been made without due consideration or appreciation of business requirements or appropriate use cases. In many scenarios this can be difficult to address because the business requirements have not been clearly articulated and there is little data to validate considered approaches. This session will focus on approaches to best mitigate this problem.