- Tytuł:
-
Standard XBRL jako koncepcja wspomagająca raportowanie finansowe
Extensible Business Reporting Language as a concept supporting financial reporting - Autorzy:
- Klimczak, Katarzyna
- Powiązania:
- https://bibliotekanauki.pl/articles/951363.pdf
- Data publikacji:
- 2014
- Wydawca:
- Łódzkie Towarzystwo Naukowe
- Tematy:
-
standard XBRL
raportowanie finansowe
taksonomia XBRL
the XBRL standard
financial reporting
XBRL taxonomy - Opis:
- The main aim of the article is to present the concept of eXtensible Business Reporting Language (XBRL), to analyze benefits and problems connected with its implementation and to discuss the future of XBRL as a concept supporting financial reporting. The experience of those countries which decided to take part in XBRL projects indicate that the implementation of XBRL entails many positive effects – it reduces the cost of generating financial reports, improves the efficiency of the financial reporting process, improves the accuracy of financial information, enables businesses to communicate more effectively with financial markets, lowers cost of capital. However, the adoption of XBRL technology involves many challenges – organizations and employees have to be educated about XBRL, businesses have to invest funds to undertake XBRL initiative. Companies can choose different levels of XBRL adoption (they can outsource XBRL conversion without significantly changing internal information systems or they can fully reorganize their infrastructure and use XBRL for both internal and external purposes). The range of potential benefits of using XBRL depends on the level of adoption – the higher is the level of adoption the broader range of potential benefits it will entail.
- Źródło:
-
Studia Prawno-Ekonomiczne; 2014, XCI (91)/2; 175-192
0081-6841 - Pojawia się w:
- Studia Prawno-Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł