XBRL reporting standard: implementation issues
نویسندگان
چکیده
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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When the financial information is difficult to produce, interpret, compare and analyze, we are put in the situation to face inconvenient consequences with negative repercussions, such as: the investor can give up the investment (with negative consequences on the risk equity market), the banks may not give loans, an auditor may not consider the financial statements as being credible etc. These f...
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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...
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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 main objective of this study is to identify and describe the ways in which companies approach implementing inter-organizational software functionalities into their software products and services and to identify the factors that affect their choice of a software implementation strategy. The study is a descriptive multiple case study that focuses on four companies that are all doing a similar...
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ژورنال
عنوان ژورنال: Problems of Theory and Methodology of Accounting, Control and Analysis
سال: 2020
ISSN: 1994-1749
DOI: 10.26642/pbo-2020-2(46)-3-8