Results 71 to 80 of about 19,654 (169)
Comparative Study of the Use of Extensible Business Reporting Language (XBRL) in Projects for the Supervision of Banking Institutions [PDF]
Journal of Systemics, Cybernetics and Informatics, 2011 The objective of this research is to make a comparative analysis of the use of Extensible Business Reporting Language (XBRL) in the projects undertaken for the mandatory filing of banks’ financial information in the United States and the European Union ...
Myrna Berríos Pagan
doaj
El sector financiero en Colombia tras la implementación del XBRL como herramienta de control
Panorama Económico, 2019 El Extensible Business Reporting Language – XBRL llegó al sector financiero colombiano a partir de las obligaciones generadas por la Superintendencia Financiera durante los años 2015 y 2016, situaciones que llevaron a que este grupo de entidades fueran ...
Julián Esteban Zamarra Londoño +2 more
doaj +1 more source
THE NORMALIZATION OF FINANCIAL DATA EXCHANGE OVER THE INTERNET: ADOPTING INTERNATIONAL STANDARD XBRL [PDF]
The development of a common syntax for EDI (Electronic Data Interchange), XML (eXtensible Markup Language), opened new formalization perspectives for interorganizational data exchanges over the Internet.
Catalin Georgel Tudor +2 more
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Revista de Contabilidad: Spanish Accounting Review, 2012 We conduct a field study to analyse the reasons why pioneers supported the introduction of the Extensible Business Reporting Language (XBRL) from its earliest days in Spain.
Susana Gago-Rodríguez +5 more
doaj
Teoria e prática para a adoção do XBRL - extensible business reporting language
ConTexto, 2011 padronização da informação tem cada vez mais relevância em um entorno crescente de internacionalização. A adoção de padrões internacionais de divulgação contábeis, dados pela International Accounting Standards Board (IASB) e pela International Financial Reporting Standards (IFRS), coloca a necessidade de adotar uma linguagem comum no intercâmbio de ...
de Rossi, Thomas, Schmidt, Paulo
openaire +2 more sources
The Extensible Business Reporting Language and Fraudulent Financial Statement in Indonesia [PDF]
Proceedings of the 1st MICOSS Mercu Buana International Conference on Social Sciences, MICOSS 2020, September 28-29, 2020, Jakarta, Indonesia, 2021 Desya Wijaya, Diah Suryaningrum
openaire +1 more source
, 2004 XML (eXtensible Markup Language), with wide-ranging applications in business and other applications, is hailed as a revolutionary advance in data transfer and information identification on the Internet.
Deshmukh, Ashutosh
core +1 more source
International Journal of Information Management Data InsightsThe eXtensible Business Reporting Language (XBRL) is one of the global-level business reporting standards that accommodates all firms to report financial affairs in a convenient manner.
Manaf Al-Okaily +2 more
doaj +1 more source
Isomorphic pressures and XBRL adoption: a meta-analysis with economic level as a moderator
Cogent Business & ManagementThis study aims to examine the impact of isomorphic pressures (coercive, normative, and mimetic) on the adoption of eXtensible Business Reporting Language (XBRL), with the economic level as a moderator.
Mona Permatasari Mokodompit +3 more
doaj +1 more source
Online Financial Reporting Disclosure Requirements Across Central and Eastern European Countries [PDF]
The business community has admitted that the accounting is “the language of business”. They are using the accounting to communicate the existence and the evolution of the financial situation and also of the performance for the economical entities ...
Bogdan Victoria, Popa Dorina Nicoleta
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