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Proceedings of the 2007 Euro American conference on Telematics and information systems, 2007
This paper describes the main contributions in relation with the develop of an XBRL (Extensible Business Reporting Language) taxonomy proposed by the PRISMA research group at University UNAB. This taxonomy has been developed for public institutions in Colombia. This taxonomy is based on the information exchange of financial information.
Eduardo Carrillo Zambrano +1 more
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This paper describes the main contributions in relation with the develop of an XBRL (Extensible Business Reporting Language) taxonomy proposed by the PRISMA research group at University UNAB. This taxonomy has been developed for public institutions in Colombia. This taxonomy is based on the information exchange of financial information.
Eduardo Carrillo Zambrano +1 more
openaire +1 more source
Inline XBRL versus XBRL for SEC Reporting
Journal of Emerging Technologies in Accounting, 2015ABSTRACT As currently implemented by the SEC, financial statements in XBRL format are not as useful to analysts and investors or as transparent as they could be. In this paper, the authors discuss a number of issues contributing to this problem and compare current SEC XBRL filing to a new technique—Inline XBRL (XBRL 2013).
Kamile Asli Basoglu +1 more
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XBRL GIS – INTEGRATING GEOGRAPHIC INFORMATION IN XBRL DOCUMENTS
Proceedings of 10th CONTECSI International Conference on Information Systems and Technology Management, 2013Geographic Information Systems deal with the location of objects and concepts of the real world. These systems have their own methods of analysis and visualization that can be exploited in several areas of knowledge. The combination of geographic information with business entities contained in XBRL documents opens a new field of research for the ...
Marcio Alexandre Pereira da Silva +2 more
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2011
XBRL is a language that allows for the electronic communication of business information. In XBRL, tags are attached to items of information allowing that information to be exchanged and processed electronically. The architecture of XBRL facilitates more efficient electronic dissemination of information than does the traditional Web-based or PDF formats.
Mary M. Oxner +2 more
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XBRL is a language that allows for the electronic communication of business information. In XBRL, tags are attached to items of information allowing that information to be exchanged and processed electronically. The architecture of XBRL facilitates more efficient electronic dissemination of information than does the traditional Web-based or PDF formats.
Mary M. Oxner +2 more
openaire +1 more source
The roles of XBRL and processed XBRL in 10‐K readability
Journal of Business Finance & Accounting, 2021AbstractThe size and composition of the 10‐K file have changed dramatically since the mandatory adoption of XBRL. We re‐examine 10‐K file size as a readability proxy by decomposing 10‐K file size into its main components, which include XBRL, processed XBRL (a twin to XBRL that allows XBRL information to be accessed using viewer software) and text.
Steven F. Cahan +3 more
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XBRL repository - an industrial approach of management of XBRL documents
2010 IEEE 26th International Conference on Data Engineering (ICDE 2010), 2010XBRL (extensible Business Reporting Language) is an XML based standard for electronic data exchange and communication of business financial documents and reports among government bodies, regulators, financial institutions and reporting entities. In this paper, we analyze the XBRL model from a perspective of data management to show why XBRL has created ...
Zhen Hua Liu +6 more
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2009
Paraphrasing Tannenbaum we could say: the nice thing about XBRL specifications and taxonomies is that there are so many of them to choose from. The variety of financial, supervisory and tax reporting domains, together with the XBRL, resulted during last few years in numerous international and local taxonomies and even greater number of extensions. This
Roger Debreceny +4 more
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Paraphrasing Tannenbaum we could say: the nice thing about XBRL specifications and taxonomies is that there are so many of them to choose from. The variety of financial, supervisory and tax reporting domains, together with the XBRL, resulted during last few years in numerous international and local taxonomies and even greater number of extensions. This
Roger Debreceny +4 more
openaire +1 more source
2009
In this chapter, we focus on aspects of the development of XBRL taxonomies. In XBRL projects, taxonomy development is often a central and crucial activity. The shape of taxonomies has a major impact on the quality of later reporting. We will discuss approaches from software, knowledge and ontology development and merge them to achieve a generic XBRL ...
Roger Debreceny +4 more
openaire +1 more source
In this chapter, we focus on aspects of the development of XBRL taxonomies. In XBRL projects, taxonomy development is often a central and crucial activity. The shape of taxonomies has a major impact on the quality of later reporting. We will discuss approaches from software, knowledge and ontology development and merge them to achieve a generic XBRL ...
Roger Debreceny +4 more
openaire +1 more source