文章基本信息

标题：THE NORMALIZATION OF FINANCIAL DATA EXCHANGE OVER THE INTERNET: ADOPTING INTERNATIONAL STANDARD XBRL
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作者：Florescu Vasile Amza Cosmin Petronel Tudor Cătălin Georgel
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：04
出版社：University of Oradea
摘要：The development of a common syntax for EDI (Electronic Data Interchange), XML (eXtensible Markup Language), opened new formalization perspectives for interorganizational data exchanges over the Internet. Many of the organizations involved in the normalization of EDI are now concerned with the reporting of financial data over the Internet proposing an open and free standard called XBRL (eXtensible Business Reporting Language), based on XML and focused on the financial reporting in accordance to IAS/IFRS norms and Basel II directions. The use of a unique reporting format over the Internet namely XBRL, allows the optimization for financial communication and superior data exploitation within financial reports, consolidation, analysis, control and regulation processes. The present paper enrolls on the research line regarding the adoption of XBRL in the financial reporting processes (both internally and externally) within the european and international convergence context, and proposes an architectural framework for a XBRL platform at the national level.
关键词：EDI, IAS/IFRS norms, financial reporting, XBRL, taxonomies specifications, document instance, strategic alignment, XBRL platform.