| Abstrakt: |
Recently, the International Integrated Reporting Council (IIRC) developed a Discussion Paper (DP), offering initial proposals for the development of an International Integrated Reporting Framework, combining and connecting financial and non-financial information, including past and future information and outlining the next steps towards its creation adoption. Among different aspects and elements of a future integrated report, the DP develops the idea of a report supported by XBRL (eXtensible Business Reporting Languag). The aim of this article is to explain the proposal the proposal made to the IIRC by Spanish Accounting and Business Administration Associationmade (Asociación Española de Contabilidad y Empresasción de Empresas, AECA) of a taxonomya for integrated reporting. In that proposal, the Association made use of the most recent technical devlopments of XBRL, which are briefly discussed in the first part of the article. [ABSTRACT FROM AUTHOR] |
