Florin, Dobre; Daniel, Vîlsãnoiu; Florina, Popa Adriana - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1199-1203
The purpose of this paper is to present the perspectives of using XBRL (eXtensible Business Reporting Language) as a tool for financial auditors considering the increasing coverage of this language for financial reporting. We performed an extensive literature review concerning XBRL utilisation...
