XBRL – Revolution in the Digital Financial Reporting of the Romanian Organizations

Authors

  • Mihaela Enachi

DOI:

https://doi.org/10.29358/sceco.v0i15.63

Keywords:

financial reporting, information user, XML, XBRL, jurisdiction, specification, taxonomy, XARL

Abstract

The simplification of the transfer of the information from financial statements to the users from different countries, its understanding and correct interpretation before taking decisions require the global unification of the accounting language to optimal fructify the benefits of an efficient and effective communication. Thus, a current concern of the specialists is to develop a universal language for financial reporting, the best achievement to date being represented by the XBRL (eXtensible Business Reporting Language).

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Published

15.12.2010

Issue

Section

Articles

How to Cite

Enachi, M. (2010). XBRL – Revolution in the Digital Financial Reporting of the Romanian Organizations. Studies and Scientific Researches. Economics Edition, 15. https://doi.org/10.29358/sceco.v0i15.63