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Introduction to XBRL

In: XBRL for Interactive Data

Author

Listed:
  • Roger Debreceny

    (School of Accountancy Shidler College of Business University of Hawai`i at Manoa)

  • Carsten Felden

    (TU Bergakademie Freiberg Wirtschaftswissenschaft)

  • Bartosz Ochocki
  • Maciej Piechocki
  • Michal Piechocki

Abstract

Standardization of business and especially financial reporting has been an important subject for the capital markets, regulators, accounting standard setters, analysts and software companies since the late 1990s. A number of XML based solutions and standards are present, especially for transactions in the financial services industry. The use of XML for tagging financial reports has its roots in 1998 when the American Institute of Certified Public Accountants (AICPA) commenced a project to explore the possibilities opened up by XML. Eventually that project lead to the constitution of the XBRL International consortium.

Suggested Citation

  • Roger Debreceny & Carsten Felden & Bartosz Ochocki & Maciej Piechocki & Michal Piechocki, 2009. "Introduction to XBRL," Springer Books, in: XBRL for Interactive Data, edition 1, chapter 3, pages 35-50, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-01437-6_3
    DOI: 10.1007/978-3-642-01437-6_3
    as

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