engleski

XBRL format for business reporting

Business reporting is continuously changing – not only by means of report structure, but even more in technical characteristics in favor of standardization and better availability of business reports. In EU, there is an ongoing introduction of unique electronic format for producing annual financial reports. This article describes participants that are either conducting changes or are referred to by changes - IT technologies, specific terminology and significance used in unique electronic format. At this moment, changes are applied on small number of relevant business subjects, and article shows dimensions of a group for which there is a realistic expectation of same solutions with added and new taxonomies.

financial reporting, ESMA, ESEF, XBRL

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