Impact of XBRL on Financial Reporting in Romania

Radu Florin ()
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Radu Florin: Valahia University of Târgoviºte

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 2, 1337-1340

Abstract: In many fields, the transition to digital support for documents or information in a wider sense, involved only the simple replacing the old paper documents with text files. Normaly, this thing allowed a significant economy of paper, storage and distribution of those documents and, somewhat, facilitated even search data. However a number of other benefits of digitization information remained unexplored. So, unlike a specific search where would have exactely indicated the search criteria, all available documents must be fully read when the search is only for those documents that interest at a time. This happen because data of these files, although are “digitized” are not enough “marked” to be handled by processing tools, human intervention remains, under the circumstances, inevitable.

Keywords: XBRL; XML; IFRS; financial reporting; accounting. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1337-1340

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