文章基本信息

标题：International Financial Reporting and Information Technologies - Is XBRL the Panacea?
本地全文：下载
作者：Miloš Tumpach ; Zuzana Juhászová
期刊名称：International Scientific Journal of Management Information Systems
印刷版ISSN：1452-774X
出版年度：2006
卷号：1
期号：1
页码：80
出版社：University of Novi Sad
摘要：The main purpose of the financial reporting is a dissemination of information related to a financial position, performance and cash flows of a business entity. Tor this process to be effective, all obstacies between the entity (originator of the information) and the user of financial statements [recipient of the information) shall be removed to the greatest extent possible. Within this task, information technologies (computers, networks and dedicated software) might be employed, however, their overall efficiency is strongly dependent on the compatibility of the systems of both sides of information (originator and the recipient). Thus, even in the environment of harmonized accounting, there are certain real issues (e. g. balance sheet might be prepared under the IFRS both in the form respecting the distinction of current and non-current assets and liabilities or it might tske the degree of liquidity of balance-sheet items into account in the same time). Thus, Extensible Business Related Language is a powerful instrument, because it is capable (based on relation between its general taxonomies) to tackle with these issues.
关键词：Financial Reporting; XBRL. eXtensible Business Related Language