XBRL – Revolution in the Digital Financial Reporting of the Romanian Organizations
Studies and Scientific Researchs. Economics Edition
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Title |
XBRL – Revolution in the Digital Financial Reporting of the Romanian Organizations
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Creator |
Enachi, Mihaela
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Subject |
financial reporting; information user; XML; XBRL; jurisdiction; specification; taxonomy; XARL
M41 |
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Description |
The simplification of the transfer of the information from financial statements to the users from different countries, its understanding and correct interpretation before taking decisions require the global unification of the accounting language to optimal fructify the benefits of an efficient and effective communication. Thus, a current concern of the specialists is to develop a universal language for financial reporting, the best achievement to date being represented by the XBRL (eXtensible Business Reporting Language).
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Publisher |
Vasile Alecsandri University of Bacau
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Contributor |
—
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Date |
2010-12-15
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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Format |
application/pdf
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Identifier |
http://sceco.ub.ro/index.php/SCECO/article/view/63
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Source |
STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 15 (2010)
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 15 (2010) 2344-1321 2066-561X |
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Language |
eng
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Relation |
http://sceco.ub.ro/index.php/SCECO/article/view/63/62
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