Actuele ontwikkelingen rondom XBRL in de wereld

Recente Ontwikkelingen in De Taalpsychologie

Um Framework para Integração Materializada de Documentos XBRL

XBRL is a standard language for publicating finantial reports over the Web that is based on XML and XLink. Currently, there are no computational tools to integrate XBRL data with information stored in other formats. ETL tools responsible for data materialization integration do not provide a means of navigating in XLink­based documents such as XBRL documents. Thus, in this paper, a framework arc...

XBRL Taxonomy Engineering. Definition of XBRL Taxonomy Development Process Model

The growing number of eXtensible Business Reporting Language (XBRL) projects around the world and strong interest from bodies such as Security Exchange Commission in the United States (SEC), Central European Banking Supervisors in the European Union (CEBS) or International Accounting Standards Board (IASB) in building XBRL taxonomies demonstrate the need for formalisation and methodical approac...

Extensible Business Reporting Language (XBRL): Potential of Research in XBRL as a Social Artifact- An Essay

In this brief theoretical narrative, the author intends to present a thought piece which would suggest that study of eXtensible Business Reporting Language (XBRL) is not relevant to technological or financial domains alone. XBRL usage in the World of finance can easily bring out its impact on the society at large through its users in the finance and investment areas. XBRL is simply not a techno...

Implementation Strategies in Software Development - Case XBRL

The main objective of this study is to identify and describe the ways in which companies approach implementing inter-organizational software functionalities into their software products and services and to identify the factors that affect their choice of a software implementation strategy. The study is a descriptive multiple case study that focuses on four companies that are all doing a similar...