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Basics of XBRL Instance for Financial Reporting

Mihaela Enachi () and Aristiţa Rotilă ()
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Mihaela Enachi: Faculty of Economic Sciences, “Vasile Alecsandri†University, Bacău, Romania PhD Student at Faculty of Economics and Business Administration, “Al. I. Cuza†University, Iaşi, Romania
Aristiţa Rotilă: Faculty of Economic Sciences, “Vasile Alecsandri†University, Bacău, Romania

Authors registered in the RePEc Author Service: Aristita Rotila

BRAND. Broad Research in Accounting, Negotiation, and Distribution, 2011, vol. 2, issue 2, 22-31

Abstract: The development of XBRL (eXtensible Business Reporting Language) for financial reporting has significantly changed the way which financial statements are presented to different users and implicitly the quantity and quality of information provided through such a modern format. Following a standard structure, but adaptable to the regulations from different countries or regions of the world, we can communicate and process financial accounting information more efficient and effective. This paper tries to clarify the manner of preparation and presentation of the financial statements if using XBRL as reporting tool.

Keywords: XML; XBRL; financial reporting; specification; taxonomy; instance (search for similar items in EconPapers)
Date: 2011
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