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Lo standard XBRL (eXtensible Business Reporting Language) e la comunicazione finanziaria d'impresa

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Author Info
Walter Aste
Davide Panizzolo () (DISA, Faculty of Economics, Trento University)

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Abstract

Una buona comunicazione finanziaria non può fare a meno di un adeguato supporto di tipo tecnologico. Un passo in avanti nell'evoluzione dei sistemi informativi aziendali verso un'architettura orientata alla trasparenza ed alla corretta comunicazione finanziaria è stato compiuto grazie all'introduzione dello standard informatico XBRL (eXtensible Business Reporting Language), sviluppato sulla base del linguaggio di contrassegno XML (eXtensible Markup Language) ed implementato per gestire in modo ottimale il flusso di informazioni prodotto in azienda. Lo scopo di questo report è fornire una guida introduttiva al linguaggio XBRL. Vengono illustrate in modo accessibile le specifiche tecniche di XBRL e si forniscono brevi esemplificazioni delle sue potenzialità applicative. REVISIONE MAGGIO 2006

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Publisher Info
Paper provided by Department of Computer and Management Sciences, University of Trento, Italy in its series Alea Tech Reports with number 020.

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Length: 254 pages
Date of creation: May 2004
Date of revision: 17 Jun 2008
Handle: RePEc:trt:aleatr:020

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