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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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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
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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 as eXtensible Reporting Language for EU reporting
Piechocki, Maciej; Gräning, André; Kienegger, Harald - In: New dimensions of business reporting and XBRL, (pp. 147-174). 2007
Persistent link: https://www.econbiz.de/10003515320
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Design principles for Standard Business Reporting (SBR) taxonomy development : evidence from Finland
Ojala, Hannu; Penttinen, Esko; Collis, Jill; Virtanen, Tuija - In: Nordic journal of business : NJB 67 (2018) 1, pp. 4-26
Persistent link: https://www.econbiz.de/10012302167
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XBRL: improving transparency and monitoring functions of corporate governance
Roohani, Saeed; Furusho, Yuji; Koizumi, Makoto - In: International journal of disclosure and governance 1 (2009) 4, pp. 355-369
Persistent link: https://www.econbiz.de/10003909245
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Response to discussions on "Assurance on XBRL instance document : a conceptual framework of assertions"
Srivastava, Rajendra P.; Kogan, Alexander - In: International journal of accounting information systems 11 (2010) 3, pp. 282-284
Persistent link: https://www.econbiz.de/10008664187
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Discussion of "Assurance on XBRL instance document : a conceptual framework of assertions"
Trites, Gerald - In: International journal of accounting information systems 11 (2010) 3, pp. 279-281
Persistent link: https://www.econbiz.de/10008664188
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Assurance on XBRL instance document : a conceptual framework of assertions
Srivastava, Rajendra P.; Kogan, Alexander - In: International journal of accounting information systems 11 (2010) 3, pp. 261-273
Persistent link: https://www.econbiz.de/10008664193
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Triplificating and linking XBRL financial data
García, Roberto; Gil, Rosa - In: Proceedings of the 6th International Conference on …, (pp. 1-8). 2010
Persistent link: https://www.econbiz.de/10008778664