Final answer:
Out of the given options, the one that is NOT a disadvantage of XBRL is inability to cross language barriers. Therefore, the correct option is 3.
Step-by-step explanation:
Out of the given options, the one that is NOT a disadvantage of XBRL is 3. Inability to cross language barriers.
XBRL, which stands for eXtensible Business Reporting Language, is a standardized format used for the exchange and analysis of financial information. It offers several advantages, including improved accuracy, efficiency, and transparency in reporting financial data.
However, the disadvantages of XBRL include high initial cost investment, errors due to inexperienced users, and great potential for security breaches. The high initial cost investment may be a barrier for some organizations as it requires upfront investment in software, training, and infrastructure.
Errors can occur due to inexperienced users who may not fully understand the complexities of XBRL or may make mistakes during the tagging process. Additionally, XBRL files may be susceptible to security breaches, highlighting the need for proper safeguards and cybersecurity measures.