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

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Listed:
  • Walter Aste
  • Davide Panizzolo

    (DISA, Faculty of Economics, Trento University)

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

Suggested Citation

  • Walter Aste & Davide Panizzolo, 2004. "Lo standard XBRL (eXtensible Business Reporting Language) e la comunicazione finanziaria d'impresa," Alea Tech Reports 020, Department of Computer and Management Sciences, University of Trento, Italy, revised 17 Jun 2008.
  • Handle: RePEc:trt:aleatr:020
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    1. N/A, 2003. "Documents," South Asian Survey, , vol. 10(1), pages 155-175, March.
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