Dieses Buch befasst sich mit den theoretischen Grundlagen, die für die Erstellung der E-Bilanz von elementarer Bedeutung sind. Anhand von einfachen verständlichen Anwendungsfällen wird aufgezeigt, wie die Anforderungen der E-Bilanz in der Praxis umgesetzt werden sollen. Dies erfolgt mit der...

XBRL is a language for the electronic communication of business and financial data, which is revolutionizing business reporting around the world. It provides major benefits in the preparation, analysis, and communication of business information. This note takes a foundational step toward a...

As an open standard for electronic communication of business and financial data, XBRL has the potential of improving the efficiency of the business data supply chain. A number of jurisdictions have developed different XBRL taxonomies as their data standards. Semantic heterogeneity exists in...

XBRL, the eXtensible Business Reporting Language, is an open standards-based reporting system being built to accommodate the electronic preparation and exchange of business reports around the world. XBRL is all about the electronic tagging of data. It has been compared to the introduction of...

The most important role of financial statements is to present a true and fair picture of the business activities to the stakeholders so that they can use the information for meaningful decision making. To achieve that goal, stakeholders today are asking for integration of both financial and...