منابع مشابه
Implications of XBRL - financial reporting research opportunities
XBRL is a computer language add-on that facilitates the rendering of financial information. Its development has been accompanied by claims that XBRL will, among other things, lead to continuous reporting and eliminate financial reporting differences including differences between jurisdictional GAAP. These discussions have largely ignored the literature on voluntary disclosures and earnings mana...
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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...
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The paper discusses several critical points of the whole concept of Business Intelligence (BI) approach to environmental reporting powered by XBRL. First, and most important, is the usage of structured data delivered via XBRL. The main profit on usage of XBRL is the optimization of the Extract, Transform and Load (ETL) process and its combination commonly used best practices on data warehouse m...
متن کاملAn Ontological Approach to XBRL Financial Statement Reporting
As a standard for the exchange, transmission, and reporting of accounting and financial data, XRBL goes a long way toward standardization. However, as the extent of contemporary financial markets is now global, XBRL reporting must transcend or accommodate differences in reporting standards. While XBRL has been of great help in standardizing the presentation of the U.S. GAAP and IASB standards, ...
متن کاملXBRL: A New Global Paradigm for Business Financial Reporting
Ranked as one of top ten technologies for accounting and auditing professionals, eXtensible Business Reporting Language (XBRL) is a freely available, open, and global standard language for exchanging business financial information digitally. XBRL holds the greatest promise for building a global standard that is pledged to enhance the accuracy, reliability, efficiency, accessibility and availabi...
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ژورنال
عنوان ژورنال: University Economic Bulletin
سال: 2020
ISSN: 2414-3774,2306-546X
DOI: 10.31470/2306-546x-2020-46-95-102