New Dimensions of Business Reporting and XBRLRoger Debreceny, Carsten Felden, Maciej Piechocki The concept of highly integrated and IT-supported information supply chains, sum- rized by the term Integrated Business Reporting, has increasingly moved into the fo- ground of research interest. Current discussions on the improvement of intra-enterprise and extra-enterprise reporting processes cannot be realized without a clear and uniform description of the involved elements. Facing a constantly changing operational and analytical application landscape, individual research projects are not sufficient to build a complete understanding of the research issues within the XBRL community. Based on the idea of supporting the information flows within enterprises and across complex information supply chains the eXtensible Businesses Reporting Language (XBRL) is established as a standard that supports intra- and inter-enterprise reporting as well as to a variety of information consumers. A key objective of the XBRL standard is to - crease the efficiency of the usage of information systems at the interface of business management and information technology. Today, the information integration market is fragmented to a considerable degree. Many proprietary solutions are used, from which no solution fulfills the complete requirements of a Web-oriented world. In these c- cumstances, XBRL works as a multifaceted solution. XBRL can be used to interc- nect information systems in order to realize a wide variety of data exchanges. |
Contents
| 21 | |
Conclusions | 44 |
Introduction 1 | 50 |
General Implications 17 | 58 |
How Do Firms Address Multiple Taxonomy Issues? Zane Swanson George Durler | 128 |
XBRL as eXtensible Reporting Language for EU Reporting Maciej Piechocki André | 147 |
XBRL and Business Intelligence Peter Chamoni 177 | 190 |
Process and Technical Design of an Integrated Solution for Semi Automated Basel | 210 |
Adoption of XML and XBRL Standards Harald Schmitt 235 | 234 |
Standardized Company Reporting with XBRL Thomas Klement 249 | 250 |
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New Dimensions of Business Reporting and XBRL Roger Debreceny,Carsten Felden,Maciej Piechocki No preview available - 2007 |
Common terms and phrases
acceptance according accounting adoption allows analysis application approach architecture business reporting CD technology changes communication comparability complex concepts concerning considered context corporate cost create criteria data warehouse database decision defined demand described dimension disclosure discussion documents domain economic effects elements energy et al evaluation example exchange existing eXtensible external facts Figure financial reporting firms format framework functions further future GAAP groups identified IFRS impact implementation important increase individual information systems instance integration interest International Internet issues Journal knowledge Language Management measures multidimensional objects organizations performance perspective possible potential presented queries References regulators relations relationships relevant represent requirements result rules shows social solution specific standard statements structure supply tagged taxonomy technical theory tion types understanding users XBRL XBRL taxonomies
Popular passages
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