SUBMITTING FINANCIAL STATEMENTS OF ENTERPRISES IN XBRL
نویسندگان
چکیده
منابع مشابه
Interoperability of XBRL Financial Statements in the U.S
In the wake of the global financial crisis, a pressing need exists for improving investor friendliness, especially the transparency and interoperability of the financial statements of public companies. eXtensible Business Reporting Language (XBRL) and XBRL taxonomies can accomplish this objective. In the U.S., the Securities and Exchange Commission (SEC) has mandated that all public companies m...
متن کاملUsing XBRL and Quantrix Modeler to Analyze Financial Statements – Part
XBRL (eXtensible Business Reporting Language) is a language based on XML for the electronic communication of business and financial data. This paper is intended to: (1) give a brief presentation of the XBRL language and its applicability to financial analysis; (2) define the requirements of a software application supporting financial analysis and planning capable of processing financial data in...
متن کاملThe Impact of Data Information Quality of XBRL-based Financial Statements on Nonprofessional Investors' Decision Making
XBRL has the ability to provide financial statements with improved data information quality (DIQ). Contextual and representational DIQ are relevant to perceptual and decision factors of nonprofessional investors when they interact with XBRL-based financial statements and make investment decisions. The author posits that XBRL-based financial statements with improved contextual and representation...
متن کاملAnalysis of XBRL documents representing financial statements using Semantic Web Technologies
This paper presents an approach to analyze XBRL documents using semantic web technologies. The system takes an XBRL document and converts its information into RDF files. The obtained files are merged with an OWL ontology describing financial information domain. The system enables the formulation of SPARQL queries over the generated data which facilitate the analysis of the financial information...
متن کاملImplications 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...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki
سال: 2020
ISSN: 2414-0287,2707-8426
DOI: 10.26661/2414-0287-2020-4-48-10