La comunicación de la información contable: de un lenguaje técnico a un lenguaje tecnológico
Revista Visión Contable, 2018 La contabilidad es conocida como el lenguaje de los negocios y, por tanto, comunica información a través de los estados financieros de propósito general. Como consecuencia de los avances tecnológicos, surge el eXtensible Business Reporting Language (XBRL)
Laura Ana Marcotrigiano Zoppi
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REA and XBRL GL : synergies for the 21st century business reporting system [PDF]
, 2010 Incorporating an instance document example, we suggest a framework linking the Resource-Event-Agent (REA) model and eXtensible Business Reporting Language Global Ledger (XBRL GL) as a way to extend the generalized XBRL GL taxonomy. Using the REA semantic
Amrhein, Denise G +2 more
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aXBRL: Search of fraudulent XBRL instance documents with an Android app
SoftwareX, 2019 To apply the fuzzy support vector machines algorithm to the audit of XBRL (eXtensible Business Reporting Language) documents, sufficient data is unavailable. Thus, the objective of this study is coding a smartphone app named by aXBRL to provide such data.
G.Y. Sheu
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Financial Reporting Using Xbril: A Readmap to Vision 2020 [PDF]
, 2008 Nigeria desires to be in the league of top 20 world economies by year 2020 through her vision 2020 plan. For this to be a reality, the nation must live up to development expectations in the face of increasing size and complexity of business ...
Faboyede, Olusola Samuel, Mukoro, D. O.
core
Using SPIN to formalise Accounting Regulations on the Semantic Web [PDF]
, 2012 Spohr D, Cimiano P, McCrae J, O'Riain S. Using SPIN to formalise Accounting Regulations on the Semantic Web. Presented at the First International Workshop on Finance and Economics on the Semantic Web in conjunction with the 9th Extended Semantic Web ...
Cimiano, Philipp +3 more
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Introdução ao XBRL – nova linguagem para a divulgação de informações empresariais pela internet
Ciência da Informação, 2007 O trabalho tem como objetivo analisar as principais características de divulgação de informações financeiras pela Internet, por meio da linguagem eletrônica XBRL – eXtensible Business Reporting Language. Foram estudados a sua trajetória, estado da arte,
Edson Luiz Riccio +3 more
doaj
Features of Supervisory Reporting of Professional Securities Market Participants
Учёт. Анализ. Аудит, 2022 The relevance of the research topic is due to the fact that since 2013, the Bank of Russia which acts as a mega-regulator of the financial market, has been delegated the powers to exercise supervision and control over it, including over the activities of
E. A. Lukicheva
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Muhasebe bilgi teknolojisinde genişletilebilir işletme raporlama dili (XBRL) ya da genişletilebilir biçimlendirme dili (XML) [PDF]
, 2011 İçinde bulunduğumuz çağda bilgisayar teknolojisi oldukça hızlı ve tahmin edilmez bir gelişme göstermektedir. Bilgisayarların hayatımızın hemen her alanında kullanılması lüks olmaktan çok bir ihtiyaç haline gelmiştir.
Uyar, Umut
core
, 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
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The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility
Scientific Annals of Economics and Business, 2018 This paper proposes a measurement method for assessing the extent to which the XBRL digital standard eXtensible Business Reporting Language can assist firms in implementing their reporting when applying EMAS The EU Eco-Management and Audit Scheme.
Muñoz Francisco Flores +3 more
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