Results 21 to 30 of about 2,612 (154)
Possibility of Non-financial information disclosure in XBRL [PDF]
Businesses must provide information that helps information users make decisions. Financial information is mainly disclosed as corporate information useful for decision-making.
70203502 +4 more
core
Digitalisering van de jaarrekening – Het gebruik van XBRL in gedeponeerde jaarrekeningen van middelgrote ondernemingen [PDF]
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
The Role of the XBRL International Consortium in Digital Reporting Regulation
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
FINANCIAL REPORTING IN A EUROPEAN SINGLE ELECTRONIC FORMAT [PDF]
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]
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
XBRL Adoption of Information Asymmetry in Manufacturing Company [PDF]
Manufacturing companies in the textile and garment sub-sector are the largest contributors to Indonesia’s GDP, the industry has experienced a decline in performance due to the COVID-19 pandemic which resulted in a negative GDP in 2020, companies must ...
Kurniasari, Florentina +2 more
core
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
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
On the Research Contribution of XBRL Literature - A Bibliometrics Analysis [PDF]
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
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

