منابع مشابه
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...
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Business is reliant on Information Technology to process and share financial data. Proprietary formats often hinder the sharing of financial data as stakeholders can not uniformly read or access the data. As a result, XBRL (The eXtensible Business Reporting Language) was developed to address the information sharing issue, and is rapidly becoming the standard format for financial data. XBRL does...
متن کاملExtensible 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...
متن کاملAre XBRL-based Financial Reports Better than Non-XBRL Reports? A Quality Assessment
Using a scoring system, this paper provides a comparative assessment of the quality of data between XBRL formatted financial reports and non-XBRL financial reports. It shows a major improvement in the quality of data of XBRL formatted financial reports. Although XBRL formatted financial reports do not show much advantage in the quality at the beginning, XBRL financial reports lately display a l...
متن کاملWill XBRL Save the U.S. Financial System?
Financial regulatory reform was recently signed into law by President Obama, as the United States continues to emerge from one of the most devastating financial crisis in its history. While reform was needed, there is much debate over how to implement a stronger regulatory framework that will underpin the financial ecosystem. The recent crisis exposed the information asymmetry between regulator...
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ژورنال
عنوان ژورنال: Muhasebe ve Vergi Uygulamaları Dergisi
سال: 2018
ISSN: 1308-3740
DOI: 10.29067/muvu.340775