XBRL to enhance external financial reporting: Should we implement or not? Case Company X

Brigitte Eierle, Hannu Ojala and Esko Penttinen

Journal of Accounting Education, 2014, vol. 32, issue 2, 160-170

Abstract: The growing use of eXtensible Business Reporting Language (XBRL) represents a fundamental change for financial information flows. In a number of countries XBRL has already been put to practical use, for instance through implementation within the financial processes of non-listed companies. This fictional case is designed to help identify the benefits of XBRL. In addition, it helps to create knowledge about the different strategies of XBRL implementation and to apply this knowledge when making investment decisions on accounting information processes.

Keywords: XBRL; Financial accounting; Information systems; Standard Business Reporting; Teaching case (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:32:y:2014:i:2:p:160-170

DOI: 10.1016/j.jaccedu.2014.04.003

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