XBRL – Revolution in the Digital Financial Reporting of the Romanian Organizations

Mihaela Enachi

Studies and Scientific Researches. Economics Edition, 2010, issue 15

Abstract: The simplification of the transfer of the information from financial statements to the users from different countries, its understanding and correct interpretation before taking decisions require the global unification of the accounting language to optimal fructify the benefits of an efficient and effective communication. Thus, a current concern of the specialists is to develop a universal language for financial reporting, the best achievement to date being represented by the XBRL (eXtensible Business Reporting Language).

Keywords: Financial reporting; information user; XML; XBRL; jurisdiction; specification; taxonomy; XARL. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:bac:fsecub:10-15-08

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