Digitalisation of IFRS financial reporting as value added for users of financial statements, but with a rough edge : efficient communication requires flexible data content delivery solutions and a globally accepted technical standard for data exchange
Year of publication: |
2014
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Authors: | Ogun-Clijmans, Rita ; Piechocki, Maciej |
Published in: |
IRZ : Zeitschrift für internationale Rechnungslegung. - München : C.H. Beck Vahlen, ISSN 1862-5533, ZDB-ID 2235588-1. - Vol. 9.2014, 1, p. 15-20
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Subject: | XBRL (eXtensible business reporting language) | financial reporting | taxonomy | tags | extension | IFRS | Jahresabschluss | Financial statement | Berichtswesen | Reporting | Standardisierung | Standardization | Elektronischer Datenaustausch | Electronic data interchange | Digitalisierung | Digitization |
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