The European Union's ESEF iXBRL mandate : Finland's experience as an early adopter
Year of publication: |
2022
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Authors: | Brands, Kristine ; Holtzblatt, Mark A. ; Koskentalo, Elina |
Published in: |
Journal of emerging technologies in Accounting. - Sarasota, Fla : American Accounting Association, ISSN 1554-1908, ZDB-ID 2416623-6. - Vol. 19.2022, 2, p. 271-278
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Subject: | ESEF | XBRL | iXBRL | ESMA | IFRS | IASE 3000 | digital financial reporting | Finnland | Finland | EU-Staaten | EU countries | Digitalisierung | Digitization | Elektronischer Datenaustausch | Electronic data interchange | Jahresabschluss | Financial statement |
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