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Author
Fliegner Wojciech (Wyższa Szkoła Bankowa w Poznaniu)
Title
Standaryzacja elektronicznej sprawozdawczości finansowej
Standardization of Electronic Financial Reporting
Source
Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu, 2012, nr 40, s. 65-77, bibliogr. 12 poz.
The Poznan School of Banking Research Journal
Issue title
Information and communication technology w gospodarce opartej na wiedzy. Wybrane aspekty teoretyczne i aplikacyjne ; Information and Communication Technology in Knowledge Economy Selected Theoretical and Application Aspects
Keyword
Sprawozdawczość finansowa, Taksonomia, Informatyzacja rachunkowości, Standard XBRL
Financial reporting, Taxonomy, Computerization of the accounting, eXtensible Business Reporting Language (XBRL)
Note
streszcz., summ.
Abstract
Obecnie twórcy i odbiorcy sprawozdawczości finansowej mają do czynienia z wieloma różnymi formatami zapisu sprawozdań finansowych, co zwiększa czasochłonność oraz pracochłonność i tym samym koszty przetwarzania takich danych. Odpowiedzią na to wyzwanie ma być standard XBRL (Extensible Business Reporting Language). W artykule przedstawiono koncepcję XBRL, korzyści dla beneficjentów, stan prac i działania różnych krajowych organizacji zaangażowanych w rozwój i promocję tego standardu.(abstrakt oryginalny)

Nowadays issuers and receivers of financial reporting have to deal with plenty of different formats of financial statements. The preparation of financial statements for the needs of investors, tax offices, statistics offices, exchange securities and for internal users is a burden for companies and makes comparisons and analyses of these statements for their users time consuming. It causes difficulties that bring higher costs as well as longer and less efficient decisions. A way of resolving this issue may be an introduction of one common format of preparation and presentation of financial statements in a global perspective - XBRL. This article presents the concept of XBRL, its benefits for companies and the state of works and activities of different international and national organizations involved in XBRL promotion and development.
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
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Bibliography
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  1. Bergeron B., Essentials of XBRL - Financial Reporting in the 21st Century, Wiley, New Jersey 2003.
  2. Davis C.E., Clements C., Keuer W.P., Web-based Reporting: a Vision for the Future, "Strategic Finance", September 2003.
  3. Debreceny R.S., Felden C., Ochocki B., Piechocki M., Piechocki M., XBRL for Interactive Data. Engineering the Information Value Chain, Springer, Heidelberg 2009.
  4. Debreceny R.S., Felden C., Piechocki M., New Dimensions of Business Reporting and XBRL, DUV, Wiesbaden 2007.
  5. Hannon N., Why Should Management Accountants Care about XBRL?, "Strategic Finance", July 2004.
  6. Hoffman C., Financial Reporting Using XBRL - IFRS and US GAAP Edition, Lulu Publishing House, Chicago 2005.
  7. Hoffman C., Strand C., XBRL Essentials, American Institute of Certified Public Accountants, New York 2001.
  8. McGuire B.L., Okesson S.J., Watson L.A., Second - Wave Benefits of XBRL, "Strategic Finance", December 2006.
  9. Nut A., Strauß M., eXtensible Business Reporting Language (XBRL) - Konzept und praktischer Einsatz, "Wirtschaftsinformatik" 2002, nr 44, s. 447-457.
  10. Romney B.M., Steinbart P.J., Accounting Information Systems, Pearson Prentice Hall, Upper Sadle River 2006.
  11. XML Linking Language (XLink) Version 1.0, W3C Rec
  12. XPointer Framework, W3C Recommendation, 2003.
Cited by
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ISSN
1426-9724
Language
pol
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