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eXtensible Business Reporting Language (XBRL)

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Datum

2002

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Quelle

Wirtschaftsinformatik: Vol. 44, No. 5

Verlag

Springer

Zusammenfassung

The eXtensible Business Reporting Language, or XBRL, is a royalty-free language based on XML that provides for a standardization of method and content in the exchange of business information. XBRL aims to reduce inefficiencies in data exchange and analysis, coupled with an improved comparability of information.The first taxonomies based on XBRL have: •identified opportunities for significant improvement in the efficiency of data exchange and automated analysis.•shown that comparisons between and the compatibility of information within business reports have not improved due to XBRL.

Beschreibung

Nutz, Andreas; Strauß, Markus (2002): eXtensible Business Reporting Language (XBRL). Wirtschaftsinformatik: Vol. 44, No. 5. Springer. PISSN: 1861-8936. pp. 447-457

Schlagwörter

data analysis , data exchange , harmonization of accounting methods and regulations across international borders , XML

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Wirtschaftsinformatik 44(5) - Oktober 2002