Naslov
The Current State and XBRL Financial Reporting Trends

Autori
Novak, Ana ; Sever Mališ, Sanja ; Žager, Katarina

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

Izvornik
Proceedings of the 32nd International Business Information Management Association Conference / Soliman, Khalid S. - Sevilla : International Business Information Management Association (IBIMA), 2018, 1475-1482

ISBN
978-0-9998551-1-9

Skup
32nd International Business Information Management Association Conference (32nd IBIMA)

Mjesto i datum
Sevilla, Španjolska, 15.11.2018. - 16.11.2018

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
information technology, financial reporting, XBRL

Sažetak
Nowadays, information technology has an important and inevitable role in providing and distributing high-quality information for assessing business security and performance. In that context XBRL, eXtensible Business Reporting Language, is particularly important. As the numerous international regulators recognise the role and the importance of XBRL, the aim of this paper is to explore its fundamental features regarding the implementation of XBRL language of financial reporting. Therefore, the paper will provide literature review regarding the use of XBRL language and a comparative analysis of the use of XBRL's financial reporting language in selected European Union countries. The objective of the research is to analyse the role and importance of the latest information technology with particular emphasis on the XBRL language and trends regarding to the XBRL financial reporting language at European level. All financial reporting users should be aware of this important technology for exchanging and disseminating financial information. Therefore, the results of the research should provide useful information about the XBRL language to the organizations, regulators, analysts, as well as the entire professional and scientific community.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA