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Teknologi Informasi Berbasis XBRL Dan Potensi Peningkatan Kualitas Pengungkapan
JAS (Jurnal Akuntansi Syariah), 2021 Various countries globally have widely used eXtensible Business Reporting Language (XBRL) technology for the financial reporting of public companies. However, studies on the sophistication of XBRL technology and its potential for improving the quality of
Hendra Tanjung
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Jurnal Dinamika Akuntansi dan Bisnis, 2021 This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019.
Tri Utami Lestari +2 more
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Koszty oraz uwarunkowania implementacji XBRL jako standardu raportowania finansowego na rynkach kapitałowych [PDF]
Zeszyty Teoretyczne Rachunkowości, 2018 Koszty oraz uwarunkowania implementacji XBRL jako standardu raportowania finansowego na rynkach kapitałowych Celem artykułu jest identyfikacja kosztów oraz uwarunkowań implementacji XBRL jako standardu raportowania finansowego na rynkach kapitałowych ...
Katarzyna Klimczak
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XBRL reporting standard: implementation issues
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2020 The advent of electronic reporting has necessitated the use of a universal reporting standard. One of the trends in reporting development is the use of the popular XBRL format in most countries of the world.
O.V. Vakun +3 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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IEEE Access, 2018 XBRL is an extensible business reporting language. XBRL-adopted financial reporting has been increasingly becoming prevalent in the field of financial accounting information.
Feng Qi, Mengli Zhu, Qingqi Long
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The Role of the XBRL International Consortium in Digital Reporting Regulation
Учёт. Анализ. Аудит, 2023 The last years of our century are marked by the beginning of a wide and active use of the open standard of business information exchange XBRL (eXtensible Business Reporting Language) in the world communication practice. Since this format is recognized by
D. V. Spitsina
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Systems, 2023 The adoption and diffusion level of eXtensible Business Reporting Language (XBRL) technology among listed enterprises is an important indicator of the capital market‘s openness and efficiency degree.
Ding Pan, Yali Ji
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FINANCIAL REPORTING IN A EUROPEAN SINGLE ELECTRONIC FORMAT [PDF]
Annals of the University of Oradea: Economic Science, 2023 Companies with securities traded on a regulated market prepare financial statements in accordance with International Financial Reporting Standards (IFRS) and must take into account the European Single Electronic Format (ESEF) reporting requirement.
Cati-Loredana DUMITRU (SOARE)
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Digitalisering van de jaarrekening – Het gebruik van XBRL in gedeponeerde jaarrekeningen van middelgrote ondernemingen [PDF]
MAB, 2018 Met ingang van het boekjaar 2017 moeten de meeste middelgrote ondernemingen hun jaarrekeningen bij de Kamer van Koophandel deponeren via SBR in XBRL-formaat en moet de externe accountant een elektronische ‘handtekening’ zetten op de XBRL ...
Enrico Evink, Leo van der Tas
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