مقالات ISI حسابداری

XBRL to enhance external financial reporting: Should we implement or not? Case Company X

A B S T R A C T

The growing use of eXtensible Business Reporting Language (XBRL)
represents a fundamental change for financial information flows. In
a number of countries XBRL has already been put to practical use,
for instance through implementation within the financial processes
of non-listed companies. This fictional case is designed to
help identify the benefits of XBRL. In addition, it helps to create
knowledge about the different strategies of XBRL implementation
and to apply this knowledge when making investment decisions
on accounting information processes.
 2014 Elsevier Ltd. All rights reserved.

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کد محصول : شماره 194

jozvekede (194)

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