Record Details

XBRL – Revolution in the Digital Financial Reporting of the Romanian Organizations

Studies and Scientific Researchs. Economics Edition

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Field Value
 
Title XBRL – Revolution in the Digital Financial Reporting of the Romanian Organizations
 
Creator Enachi, Mihaela
 
Subject financial reporting; information user; XML; XBRL; jurisdiction; specification; taxonomy; XARL
M41
 
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).
 
Publisher Vasile Alecsandri University of Bacau
 
Contributor
 
Date 2010-12-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://sceco.ub.ro/index.php/SCECO/article/view/63
 
Source STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 15 (2010)
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 15 (2010)
2344-1321
2066-561X
 
Language eng
 
Relation http://sceco.ub.ro/index.php/SCECO/article/view/63/62