THE NORMALIZATION OF FINANCIAL DATA EXCHANGE OVER THE INTERNET: ADOPTING INTERNATIONAL STANDARD XBRL

Vasile Florescu (), Cosmin Petronel Amza () and Catalin Georgel Tudor ()
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Vasile Florescu: Academy of Economic Studies, Faculty of Accounting and Management Information Systems
Cosmin Petronel Amza: University a€sNicolae Titlulescua€s, Faculty of Economic Sciences
Catalin Georgel Tudor: Academy of Economic Studies, Faculty of Accounting and Management Information Systems

Annals of Faculty of Economics, 2009, vol. 4, issue 1, 935-939

Abstract: The development of a common syntax for EDI (Electronic Data Interchange), XML (eXtensible Markup Language), opened new formalization perspectives for interorganizational data exchanges over the Internet. Many of the organizations involved in the normaliza

Keywords: EDI; IAS/IFRS norms; financial reporting; XBRL; taxonomies specifications; document instance; strategic alignment; XBRL platform. (search for similar items in EconPapers)
JEL-codes: M15 (search for similar items in EconPapers)
Date: 2009
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