Concept and practical implementation of the eXtensible Business Reporting Language (XBRL)

被引：5
|
作者：
Nutz, A [1 ]
Strauss, M [1 ]
机构：
[1] Ernst & Young Deutsch Allgemeine, Treuhand AG, D-70499 Stuttgart, Germany
来源：
WIRTSCHAFTSINFORMATIK | 2002年 / 44卷 / 05期
关键词：
XBRL; XML; data exchange; data analysis; harmonization of accounting methods and regulations across international borders;
D O I：
10.1007/BF03250866
中图分类号：
TP [自动化技术、计算机技术];
学科分类号：
0812 ;
摘要：
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 exhange and automated analysis. shown that comparisons between and the compatibility of information within business reports have not improved due to XBRL.
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页码：447 / 457
页数：11
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