Introduction to XBRL

Roger Debreceny (), Carsten Felden (), Bartosz Ochocki (), Maciej Piechocki () and Michal Piechocki ()
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Roger Debreceny: School of Accountancy Shidler College of Business University of Hawai`i at Manoa
Carsten Felden: TU Bergakademie Freiberg Wirtschaftswissenschaft

Chapter 3 in XBRL for Interactive Data, 2009, pp 35-50 from Springer

Abstract: Standardization of business and especially financial reporting has been an important subject for the capital markets, regulators, accounting standard setters, analysts and software companies since the late 1990s. A number of XML based solutions and standards are present, especially for transactions in the financial services industry. The use of XML for tagging financial reports has its roots in 1998 when the American Institute of Certified Public Accountants (AICPA) commenced a project to explore the possibilities opened up by XML. Eventually that project lead to the constitution of the XBRL International consortium.

Keywords: Chief Information Officer; Federal Deposit Insurance Corporation; Instance Document; Semantic Complexity; Business Reporting (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-01437-6_3

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DOI: 10.1007/978-3-642-01437-6_3

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