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The paper examines the current state of research as regards the eXtensible Business Reporting Language (XBRL) by using … time. The contributions vary in substance in terms of research on XBRL and research with XBRL. Research with XBRL focuses … on the development of conceptual XBRL extensions. Work on XBRL considers, for example, the changes in reporting as a …
Persistent link: https://www.econbiz.de/10011001405
National standard setters and external accounting observers continue to express concerns over a principles-based developed IFRS taxonomy. Considering the anticipated but unexpected SEC decision on March 3rd 2017 to adopt the IFRS taxonomy for electronic filings for Foreign Private Issuers by...
Persistent link: https://www.econbiz.de/10011937420
National standard setters and external accounting observers continue to express concerns over a principles-based developed IFRS taxonomy. Considering the anticipated but unexpected SEC decision on March 3rd 2017 to adopt the IFRS taxonomy for electronic filings for Foreign Private Issuers by...
Persistent link: https://www.econbiz.de/10011818182
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Recently the Internet with XML technologies and especially XBRL technology has impacted what is recognised as the … financial reporting supply chain. Some claims in the market report that XBRL has the potential to reduce inefficiencies …. The growing number of XBRL projects around the world together with strong interest from bodies such as the SEC in the …
Persistent link: https://www.econbiz.de/10003652544
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description of the elements involved. The authors of this book analyse the social and technical nature and role of XBRL in … information supply chains and capital markets as well as the XBRL standard and taxonomies. They provide a critical view of XBRL … from a research perspective, present different projects in the XBRL area and indicate future directions for XBRL research …
Persistent link: https://www.econbiz.de/10013520816
and the World Wide Web. XBRL (eXtensible Business Reporting Language) is a key enabling technology for interactive data …. XBRL links organizations and knowledge consumers in a variety of information value chains. XBRL is now in use in many … countries and important settings. This book provides, for the first time, an in-depth analysis of XBRL. Thorough and up …
Persistent link: https://www.econbiz.de/10013521202
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