XBRL to enhance external financial reporting: Should we implement or not? Case Company X

Autor:	Brigitte Eierle, Hannu Ojala, Esko Penttinen
Rok vydání:	2014
Předmět:	Finance Business reporting business.industry Standard Business Reporting Accounting computer.file_format XBRL Education Investment decisions Accounting information system Information system Fundamental change Financial accounting business computer
Zdroj:	Journal of Accounting Education. 32:160-170
ISSN:	0748-5751
DOI:	10.1016/j.jaccedu.2014.04.003
Popis:	The growing use of eXtensible Business Reporting Language (XBRL) represents a fundamental change for financial information flows. In a number of countries XBRL has already been put to practical use, for instance through implementation within the financial processes of non-listed companies. This fictional case is designed to help identify the benefits of XBRL. In addition, it helps to create knowledge about the different strategies of XBRL implementation and to apply this knowledge when making investment decisions on accounting information processes.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::c5236310396f25da67792052f58f8150 https://doi.org/10.1016/j.jaccedu.2014.04.003 Zobrazit plný text záznamu Full Text from ScienceDirect