XBRL, un nouveau standard de communication financière

Pascal Alphonse ()
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Pascal Alphonse: LUMEN - Lille University Management Lab - ULR 4999 - Université de Lille

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Abstract: In the space of a decade, a new digital communication standard, XBRL, has profoundly transformed the communication, access and processing of financial and, now, non-financial regulatory information. This article presents the XBRL standard and the key stages in its development, analyzes its contributions to the business world and proposes a discussion on the thorny issue of quality assurance for XBRL reports.

Keywords: XBRL eXtensible Business Reporting Language; Financial Reporting; Accounting; Auditing; XBRL (search for similar items in EconPapers)
Date: 2023-06-22
New Economics Papers: this item is included in nep-acc and nep-pay
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