Why Is XBRL So Hard?
- XBRL GROWS Up. deFelice, Alexandra // Accounting Technology;Mar2007, Vol. 23 Issue 2, p29
The article discusses the importance of using XML-based extensible business reporting language (XBRL) in accounting. It has set greater ease of financial reporting in the daily operation of accountants in public and private businesses. Banks, credit card agencies and mortgage lenders are...
- XBRL: Not Just for Public Companies. Quinlan, Patrick // CPA Journal;Jun2010, Vol. 80 Issue 6, p14
The article offers information on how the Extensible Business Reporting Language (XBRL) could help companies revolutionalize financial reporting as well as cut cost, increase efficiency and ensure accurate and reliable reports. Aside from allowing accounting data to be tagged and easily...
- AIS in an Age of Big Data. Moffitt, Kevin C.; Vasarhelyi, Miklos A. // Journal of Information Systems;Fall2013, Vol. 27 Issue 2, p1
An introduction is presented in which the editor discusses the accounting Information systems impact on the Big Data and mentions several topics including the examining the dashboards, less usage of eXtensible Business Reporting Language and the information system complexity analysis.
- REA and XBRL GL: Synergies for the 21st Century Business Reporting System. Amrhein, Denise G.; Farewell, Stephanie; Pinsker, Robert // International Journal of Digital Accounting Research;2009, Vol. 9 Issue 1, p127
Incorporating an instance document example, we suggest a framework linking the Resource-Event-Agent (REA) model and eXtensible Business Reporting Language Global Ledger (XBRL GL) as a way to extend the generalized XBRL GL taxonomy. Using the REA semantic model to extend the existing XBRL GL...
- Editorial. Raju, P. K.; Sankar, Chetan S. // Journal of STEM Education: Innovations & Research;Jan-Jun2004, Vol. 5 Issue 1/2, p4
Focuses on the issues related to the use of the electronic system in education. Description of the Extensible Business Reporting Language, a non-proprietary, computer language; Details on the teaching methodology for collaborative problem solving; Concept of problem-based learning.
- Business and IT working together. Hucklesby, Mark // Chartered Accountants Journal;Jun2005, Vol. 84 Issue 5, p12
This article focuses on the author's views on the 11th International XBRL Conference held in Boston in April 2005. There were participants from all members of the business reporting chain--accountants, regulators, software vendors, analysts and preparers were all represented. Although a number...
- XBRL, FINANCIAL REPORTING, AND AUDITING. Shin, Ryan Youngwon; Warner, Paul D.; Smith, L. Murphy // CPA Journal;Dec2003, Vol. 73 Issue 12, p61
Provides information on the Extensible business reporting language (XBRL) for financial reporting and auditing of business enterprises in the U.S. Function of XBRL in the Internet; Discussion on the use of Electronic Data Gathering, Analysis, and Retrieval system; Advantages from using XBRL.
- SEC Urges Funds to Use XBRL Coding. Madhur, Smita // Money Management Executive;5/2/2005, Vol. 13 Issue 17, p18
The article reports that the U.S. Securities & Exchange Commission (SEC) is using Microsoft Corp.'s eXtensible Business Reporting Language (XBRL) to report key financial information. The SEC has urged mutual funds to utilize XBRL as it enables documents to be filed on EDGAR in a uniform manner....
- SUGGESTED MODEL FOR XBRL ADOPTION. RAWASHDEH, AWNI // International Journal of Research in Commerce, IT & Management;May2013, Vol. 3 Issue 5, p93
Despite the fact that researchers in information systems research and has given a focus for understanding of users' adoption of standards, researchers have had a minimal focus upon the application of various adoption models that study a user's adoption of standards. This research is an attempt...