The development of XBRL has allowed businesses to communicate the content of financial data in a more efficient manner. This has closed a gap for reporting information to external users. Unfortunately, many of these users do not feel this is enough. These users feel they should have access to the entire general ledger, not just the XBRL-tagged reports. Do you feel that companies should allow this additional access to external users? What would be the advantages and disadvantages to both the users and the company?