Introduction to Latest XBRL Technologies

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 9 in XBRL for Interactive Data, 2009, pp 189-211 from Springer

Abstract: The development of a standard is an evolving process. With an increasing number of XBRL implementations worldwide, adopters discover issues, identify new requirements, develop common practices and often devise new solutions to existing problems. All these findings may be subsequently incorporated into the XBRL standard or assist in its broader acceptance.

Keywords: International Financial Reporting Standard; Business Rule; Formula Specification; Aspect Model; Income Statement (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_9

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DOI: 10.1007/978-3-642-01437-6_9

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