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Digitalisation of IFRS financial reporting as value added for users of financial statements, but with a rough edge : efficient communication requires flexible data content delivery...
Ogun-Clijmans, Rita; Piechocki, Maciej - In: IRZ : Zeitschrift für internationale Rechnungslegung 9 (2014) 1, pp. 15-20
Persistent link: https://www.econbiz.de/10010229222
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XBRL for financial reporting : evidence on Italian GAAP versus IFRS
Valentinetti, Diego; Rea, Michele A. - In: Accounting perspectives : a journal of The Canadian … 12 (2013) 3, pp. 237-260
Persistent link: https://www.econbiz.de/10010193776
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The implications of XBRL for financial reporting
Teixeira, Alan - In: New dimensions of business reporting and XBRL, (pp. 57-71). 2007
Persistent link: https://www.econbiz.de/10003515297
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Special issue on world wide adoption of XBRL for financial reporting and beyond
Roohani, Saeed (contributor) - 2011
Persistent link: https://www.econbiz.de/10009159761
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XBRL to enhance external financial reporting : should we implement or not? ; case company x
Eierle, Brigitte; Ojala, Hannu; Penttinen, Esko - In: Journal of accounting education 32 (2014) 2, pp. 160-170
Persistent link: https://www.econbiz.de/10010384571
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XBRL : a new global paradigm for business financial reporting
Liu, Chunhui - In: Journal of global information management : an official … 21 (2013) 3, pp. 60-80
Persistent link: https://www.econbiz.de/10010197637
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Consequences of XBRL standardization on financial statement data
Vasarhelyi, Miklos A.; Chan, David Y.; Krahel, John Peter - In: The journal of information systems : JIS ; a semiannual … 26 (2012) 1, pp. 155-167
Persistent link: https://www.econbiz.de/10009565343
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XBRL – A Major Step in Globalization of Integrated Financial Reporting System
Maheshwari, S. - 2014
file the financial reports in XBRL (eXtensible Business Reporting Language) format by various regulatory agencies around … information supply chain.XBRL is developed to address the limitation of traditional HTML reports, when used for data exchange … software applications. XBRL solves this problem by ‘tagging' individual items of data so that another computer can understand …
Persistent link: https://www.econbiz.de/10013065701
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Inline XBRL versus XBRL for SEC reporting
Basoglu, Kamile Asli; White, Clinton E. - In: Journal of emerging technologies in Accounting 12 (2015), pp. 189-199
Persistent link: https://www.econbiz.de/10011846540
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Is there a conflict between principles-based standard setting and structured electronic reporting with XBRL?
Beerbaum, Dirk; Piechocki, Maciej; Weber, Christoph - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 33-52
-based developed IFRS taxonomy. Considering the anticipated but unexpected SEC decision on March 3rd 2017 to adopt the IFRS taxonomy … electronic filings in Europe on the IFRS taxonomy by 2020 signal that national regulators, external accounting observers and … scientific ap-proach, a comprehensive literature review is performed. The research question is if the rules-based IFRS taxonomy …
Persistent link: https://www.econbiz.de/10011818182