XBRL – Revolution in the Digital Financial Reporting of the Romanian Organizations
AbstractThe 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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Bibliographic InfoArticle 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 ()
Financial reporting; information user; XML; XBRL; jurisdiction; specification; taxonomy; XARL.;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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.:
- 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.
- 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.
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