Advanced Search
MyIDEAS: Login to save this article or follow this journal

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

Contents:

Author Info

  • Mihaela Enachi
Registered author(s):

    Abstract

    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).

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://sceco.ub.ro/DATABASE/repec/pdf/2010/20101508.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences in its journal Studies and Scientific Researches. Economics Edition.

    Volume (Year): (2010)
    Issue (Month): 15 ()
    Pages:

    as in new window
    Handle: RePEc:bac:fsecub:10-15-08

    Contact details of provider:
    Postal: str. Spiru Haret, nr. 8, cod 600114, Bacău
    Phone: 0234/516.345
    Fax: 0234/516.345
    Email:
    Web page: http://fsec.ub.ro/
    More information through EDIRC

    Related research

    Keywords: Financial reporting; information user; XML; XBRL; jurisdiction; specification; taxonomy; XARL.;

    Find related papers by JEL classification:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Victor Munteanu, 2006. "Present-day financial statement and the foundation of economic decisions," Romanian Economic Business Review, Romanian-American University, vol. 1(2), pages 7-13, June.
    2. Efrim Boritz, J. & No, Won G., 2005. "Security in XML-based financial reporting services on the Internet," Journal of Accounting and Public Policy, Elsevier, vol. 24(1), pages 11-35.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:bac:fsecub:10-15-08. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bogdan Nichifor).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.