Special issue: XBRL and the future of disclosure

Special Issue

The Future of XBRL: A Conceptual Framework

This paper is about high level modeling of XBRL and some of the problems and opportunities it exposes. Recently, XBRL International, Inc. (XII), proposed six strategic initiatives which will set the course of XBRL development for the next few years. The first of the new initiatives is the Abstract Modeling Task Force. Its output will be a Unified Modeling Language (UML) abstract model of the XB...

XBRL: Impacts, Issues and Future Research Directions

Only 13 years ago in April 1998 Charles Hoffman, a CPA investigated how XML could be used for the reporting of business and financial information. By now many researchers are dealing with this topic. The high (practical) relevance of XBRL is emphasized by several laws and a large number of regulatory requirements stipulating the use of XBRL for business and financial reporting. Giving an overvi...

Adaptive Services for the Future Internet J.UCS Special Issue

1 Introduction The Future Internet has emerged with the aim of creating and promoting a novel infrastructure connected to objects or things of the real world to meet the changing global needs of business and society. It offers Internet users a standardized, secure, efficient and trustable environment, which allows open and distributed access to global networks, services and information. To be c...

Editorial for Special Issue of Microbiota

Editorial for Special Issue of Microbiota Bagher Larijani Professor, Endocrinology and Metabolism Research Center, Endocrinology and Metabolism Clinical Sciences Institute, Tehran University of Medical Sciences, Tehran, Iran