Results 21 to 30 of about 266 (163)
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +3 more sources
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)
doaj +1 more source
Using XBRL for Sustainability Reporting under the European Green Deal [PDF]
Audit Financiar, 2023 The European Green Deal brings into attention a new strategy to support the transition to a society that will meet the challenges of climate change and environmental degradation, improving the quality of life.
Mihaela ENACHI, Daniel BOTEZ
doaj +1 more source
Revista de Contabilidad: Spanish Accounting Review, 2019 Mediante un estudio de campo se analizan las razones por las que determinados pioneros apoyaron la introducción del estándar Extensible Business Reporting Language (XBRL) desde sus comienzos en España.
Tomas Escobar-Rodriguez +1 more
doaj +1 more source
On the Research Contribution of XBRL Literature - A Bibliometrics Analysis [PDF]
Eurasian Journal of Business and Economics, 2014 The purpose of this study is to investigate the research attributes and contribution of extensible Business Reporting Language (XBRL) literature in the past decade by employing bibliometrics analysis.
Hakan ERKUS, Victoria CHIU
doaj
Analisis pengaruh XBRL terhadap kinerja perusahaan di India
Jurnal Ekonomi dan Bisnis, 2018 Penelitian ini bertujuan untuk menganalisis pengaruh adopsi XBRL terhadap kinerja perusahaan, khususnya Return on Assets (ROA) sebagai ukuran kinerja akuntansi dan Market to Book Ratio (MTB) sebagai ukuran kinerja pasar.
Farisan Wanaputra +1 more
doaj +1 more source
بررسی ابعاد زبان گزارشگری XBRL و سطوح پذیرش آن [PDF]
پژوهش حسابداری, 2016 امروزه زبان گزارشگری کسبوکار توسعهپذیر (XBRL) 1 بهعنوان یک انقلاب در گزارشگری مالی تلقی میشود که باعث کاهش هزینه تولید، کاهش میزان خطا و دسترسی سریعتر و آسانتر به اطلاعات و افزایش ویژگی کیفی مربوط بودن اطلاعات جهت استفاده تولیدکنندگان و استفاده ...
مهناز نوجوان +2 more
doaj +1 more source