XBRL – the tool for automated semantic readability of electronic financial statements
by Ladislav Mejzlik, Jana Istvanfyova
International Journal of Technology Transfer and Commercialisation (IJTTC), Vol. 7, No. 1, 2008

Abstract: The paper deals with general questions of business data communication, particularly focusing on the Extended Business Reporting Language (XBRL) open data format. The XBRL concept and taxonomy is analysed to a greater extent, as well as the two circumstances supporting the concept and preventing it from a larger international use. Moreover, the structure and activities of the nonprofit association XBRL International is described, together with a report on an XBRL implementation process carried out in the USA, the EU and the Czech Republic. Finally, a brief list of possible XBRL implementation impacts on financial reporting issues is discussed, and mainly online reporting and continuous auditing is surveyed.

Online publication date: Wed, 18-Jun-2008

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