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RECHENSCHAFTSLEGUNG UEBER TREUHANDVERHAELTNISSE : BEHANDLUNG IM JAHRESABSCHLUSS U. IM GESCHAEFTSBERICHT / VON KURT MATHEWS
Mathews, Kurt - 1978
Persistent link: https://www.econbiz.de/10004618615
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Economic Consequences Of Internet Financial Reporting
Wagenhofer, Alfred - In: Schmalenbach Business Review (sbr) 55 (2003) 4, pp. 262-279
capital markets. Second, Internet financial reporting creates a demand for standardization, which has been taken up with the … standardize contents. Finally, the paper discusses the issue of assuring high quality Internet financial reporting. …The paper considers two major economic effects created by the Internet for financial accounting and disclosure. First …
Persistent link: https://www.econbiz.de/10005690218
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German accounting : a guide for students and professionals
Brösel, Gerrit; Freichel, Christoph; Mindermann, Torsten - 2021
Persistent link: https://www.econbiz.de/10012603970
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Status Quo and Potential of XBRL for Business and Information Systems Engineering
Gräning, André; Felden, Carsten; Piechocki, Maciej - In: Business & Information Systems Engineering 3 (2011) 4, pp. 231-239
The paper examines the current state of research as regards the eXtensible Business Reporting Language (XBRL) by using … on the development of conceptual XBRL extensions. Work on XBRL considers, for example, the changes in reporting as a … result of XBRL as well as the acceptance and enforcement of financial reporting standards. The results point to open issues …
Persistent link: https://www.econbiz.de/10011001405
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Financial reporting comparability: toward an XBRL ontology of the FASB/IFRS conceptual framework
Wenger, Mitchell R.; Thomas, Manoj A.; Babb, Jeffry Stephen - In: International Journal of Electronic Finance 7 (2013) 1, pp. 15-32
Reporting Language (XBRL) makes great strides toward standardisation. However, given the global nature of contemporary financial … markets, XBRL reporting must transcend or accommodate differences in reporting standards. Presently, the two standards for … XBRL reporting, the US Generally Accepted Accounting Principles (US GAAP) or International Financial Reporting Standards …
Persistent link: https://www.econbiz.de/10010670145
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XBRL – Revolution in the Digital Financial Reporting of the Romanian Organizations
Enachi, Mihaela - In: Studies and Scientific Researches. Economics Edition (2010) 15
specialists is to develop a universal language for financial reporting, the best achievement to date being represented by the XBRL … (eXtensible Business Reporting Language). …
Persistent link: https://www.econbiz.de/10008470720
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The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL: Empirical analysis of SEC filings
Kaya, Devrimi - In: International Journal of Accounting and Information … 22 (2014), pp. 2-17
-specific characteristics on the extent of voluntary disclosure in eXtensible business reporting language (XBRL). Design … that prepare, “clients” that use and regulators that monitor financial reporting disclosures in XBRL. …/methodology/approach – A disclosure checklist consisting of 54 financial and non-financial items in XBRL format is developed to examine the …
Persistent link: https://www.econbiz.de/10010795371
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Impact of XBRL on Financial Reporting in Romania
Florin, Radu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1337-1340
In many fields, the transition to digital support for documents or information in a wider sense, involved only the simple replacing the old paper documents with text files. Normaly, this thing allowed a significant economy of paper, storage and distribution of those documents and, somewhat,...
Persistent link: https://www.econbiz.de/10010679578