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The Normalization Of Financial Data Exchange Over The Internet: Adopting International Standard Xbrl

Author

Listed:
  • Vasile Florescu

    () (Academy of Economic Studies, Faculty of Accounting and Management Information Systems)

  • Cosmin Petronel Amza

    () (University a€sNicolae Titlulescua€s, Faculty of Economic Sciences)

  • Catalin Georgel Tudor

    () (Academy of Economic Studies, Faculty of Accounting and Management Information Systems)

Abstract

The development of a common syntax for EDI (Electronic Data Interchange), XML (eXtensible Markup Language), opened new formalization perspectives for interorganizational data exchanges over the Internet. Many of the organizations involved in the normaliza

Suggested Citation

  • Vasile Florescu & Cosmin Petronel Amza & Catalin Georgel Tudor, 2009. "The Normalization Of Financial Data Exchange Over The Internet: Adopting International Standard Xbrl," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 4(1), pages 935-939, May.
  • Handle: RePEc:ora:journl:v:4:y:2009:i:1:p:935-939
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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v4-management-and-marketing/191.pdf
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    Cited by:

    1. Vasile Florescu & Catalin Georgel Tudor, 2009. "The Optimization Of The Internal And External Reporting In Financial Accounting: Adopting Xbrl International Standard," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-12.

    More about this item

    Keywords

    EDI; IAS/IFRS norms; financial reporting; XBRL; taxonomies specifications; document instance; strategic alignment; XBRL platform.;

    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management

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