The audio podcast for the disclosure framework roundtable is available here.

As a bit of personal commentary, I find it interesting to think of a comprehensive disclosure framework in the context of the recent research on textual analysis, in which researchers use computer programs to process the non-financial/non-tabular content of annual reports, other SEC filings and other disclosures.  It isn’t hard to imagine a future in which preparers tag qualitative textual discussions with metadata that would make it much easier to link the discussion to specific line items or the types of disclosures that the Disclosure Framework project team has started to categorize.  To the extent the goal of the project is to address information overload, I can’t think of many better ways than making textual data more easily machine-readable.