[XBRL in practice] XBRL and Integrated Reporting. The Spanish Accounting Association Taxonomy approach
نویسندگان
چکیده
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...
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 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 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 کاملBusiness Intelligence in Environmental Reporting Powered by XBRL
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 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: The International Journal of Digital Accounting Research
سال: 2012
ISSN: 1577-8517
DOI: 10.4192/1577-8517-v12_3