Naslov
XBRL format for business reporting

Autori
Cobović, Mirko ; Simić, Ranko ; Katinić, Tomislav ; Marušić, Ivan

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
TEAM 2022 / Damjanović, Darko ; Stojšić, Josip ; Mirosavbljević, Krunoslav ; Sivrić, Hrvoje - Slavonski Brod : Sveučilište u Slavonskom Brodu, 2022, 51-55

Skup
10th International Scientific and Expert Conference TEAM2022

Mjesto i datum
Slavonski Brod, Hrvatska, 21.09.2022. - 22.09.2022

Vrsta sudjelovanja
Poster

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
financial reporting, ESMA, ESEF, XBRL

Sažetak
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.

Izvorni jezik
Engleski

Znanstvena područja
Računarstvo, Ekonomija, Informacijske i komunikacijske znanosti

POVEZANOST RADA