Raportarea financiara în format electronic

Mihaela Horga () and Coman Marius ()
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Mihaela Horga: Universitatea Valahia

No 2009/116, Papers from Osterreichish-Rumanischer Akademischer Verein

Abstract: Translation of financial reports in electronic format has progressed with the development of new information technologies. XBRL in the current period is the link between information technology (XML) and accounting standards (GAAP) ensuring economic community published in a variety of formats, extract and automatically exchange financial statements. Further development of this standard, non-applicable in Romanian financial industry, is in charge of a consortium of powerful players (Microsoft, IBM) of world market.

Paper: http://ccefa.spiruharet.ro/materiale/dder.pdf

Keywords: e-business; XBRL; XARL; Situatii financiare (search for similar items in EconPapers)
JEL-codes: A11 (search for similar items in EconPapers)
Pages: 8 pages
Date: 2009-12-12
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Persistent link: https://EconPapers.repec.org/RePEc:ris:sphedp:2009_116

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