Vykazování podnikových dat v elektronické podobě - XBRL

Jana Ištvánfyová and Ladislav Mejzlík

Český finanční a účetní časopis, 2006, vol. 2006, issue 2, 124-129

Abstract: The paper deals with general questions of business data communication, particularly it focuses on the XBRL open data format. Moreover, a brief list of possible XBRL implementation impacts on financial reporting issues are discussed, mainly online reporting and continuous auditing is surveyed. Finally, the structure and activities of the non-profit XBRL International association is described, together with a report on an XBRL implementation process carried out by the US SEC.

Keywords: Financial Accounting; Accounting Information System; XBRL; Business Reporting on the Internet; International Financial Reporting Standards; Electronic Data Interchange; Finanční účetnictví; Účetní informační systémy; Podnikové výkaznictví na internetu; Mezinárodní standardy účetního výkaznictví; Elektronická výměna dat (search for similar items in EconPapers)
JEL-codes: L86 M40 (search for similar items in EconPapers)
Date: 2006
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.157.html (text/html)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.157.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prg:jnlcfu:v:2006:y:2006:i:2:id:157:p:124-129

Ordering information: This journal article can be ordered from
Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
http://cfuc.vse.cz

DOI: 10.18267/j.cfuc.157

Access Statistics for this article

Český finanční a účetní časopis is currently edited by Karel Brůna

More articles in Český finanční a účetní časopis from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().