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eXtensible Business Reporting Language (XBRL)

dc.contributor.authorNutz, Andreas
dc.contributor.authorStrauß, Markus
dc.date.accessioned2018-01-16T08:50:13Z
dc.date.available2018-01-16T08:50:13Z
dc.date.issued2002
dc.description.abstractThe 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.
dc.identifier.pissn1861-8936
dc.identifier.urihttps://dl.gi.de/handle/20.500.12116/12315
dc.publisherSpringer
dc.relation.ispartofWirtschaftsinformatik: Vol. 44, No. 5
dc.relation.ispartofseriesWirtschaftsinformatik
dc.subjectdata analysis
dc.subjectdata exchange
dc.subjectharmonization of accounting methods and regulations across international borders
dc.subjectXML
dc.titleeXtensible Business Reporting Language (XBRL)
dc.typeText/Journal Article
gi.citation.endPage457
gi.citation.startPage447

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