PL EN


2010 | 6 | 131-143
Article title

Raportowanie finansowe z wykorzystaniem standardu XBRL - implikacje dla interesariuszy

Authors
Title variants
EN
Financial Reporting Using the XBRL Standard -Implications For the Stakeholders
Languages of publication
PL
Abstracts
PL
Narzędzie XBRL, definiowane jest jako język elektronicznej transmisji danych biznesowych i finansowych, który w rewolucyjny sposób zmienia sposób raportowania biznesowego na całym świecie. Przedstawiono historię standardu XBRL wraz z analizą korzyści i perspektywami wykorzystania w różnych grupach podmiotów
EN
The article is devoted to the XBRL - new business and financial information exchange standard, which is expected to vastly improve the processes related to the preparation, analysis, and processing of the financial data. The contents include the XBRL standard description and history together with the benefit analysis regarding different stakeholders groups. (original abstract)
Year
Issue
6
Pages
131-143
Physical description
Contributors
  • Wyższa Szkoła Ekonomii i Informatyki w Krakowie
  • Analityk biznesowy w firmie FQS Poland Sp. z o.o.
References
  • OECD Forum on Tax Administration: Taxpayer Services Sub-Group. Guidance Note. Standard Business Reporting, July 2009.
  • Ahrendt B., What are the costs and benefits of xbrl in the financial services industry?, praca magisterska, Erasmus School of Economics, 2009.
  • Bergeron B., Essentials of XBRL - Financial Reporting in the 21st Centrury, John Wiley & Sons, Inc., 2003.
  • Bonsón E., The Role of XBRL in Europe, "The International Journal of Digital Accounting Research", 1(2):101-110, 2001.
  • Debreceny R. , Felden C., Ochocki B., Piechocki M., Piechocki M., XBRL for Interactive Data: Engineering the Information Value Chain, Springer, 2009.
  • Debreceny R., Felden C., Piechocki M., New Dimensions of Business Reporting and XBRL, DUV, 2007.
  • Dreyer C., Willis M., Cheaper, smarter, faster: benefits to analysts from xbrl, "Professional Investor", September 10-16, 2006.
  • Drucker P., Managing in the next society, Butterworth-Heinemann, 2007.
  • Garbellotto G., Extensible Business Reporting Language: What's In It for Internal Auditors, The Institute of Internal Auditors Research Foundation (IIARF), 2009.
  • Li Y., Roge N., Rydl L., Crews M., Information technologz addresses transparency: The potential effects of xbrl on financial disclosure. "Issues in Information Systems", 7(2):241-245, 2006.
  • Madden P., Standard business reporting: An idea whose time starts now, "Economic Round-up", 3:1-18, 2009.
  • Malhotra R., Garritt F., Extensible business reporting language: The future of e-commerce-driven accounting. International Journal of Business, 9(1), 2004.
  • Plumlee D., Plumlee M.A., Assurance on xbrl for financial reporting. SSRN eLibrary, 2008.
  • Powell L.F., Boettcher A., Modernizing financial data collection with xbrl, "IASSIST QUARTERLY", 2:6-11, 2007.
  • Premuroso R.F., Bhattacharya S., Do early and voluntary filers of financial information in xbrl format signal superior corporate governance and operating performance?, SSRN eLibrary, 2007.
  • Reimschussel-Wąs B., Xbrl wprowadzenie do standardu raportowania w biznesie, XV Konferencja PLOUG, 2009.
  • Roohani S.J., redaktor, Trust and Data Assurances in Capital Markets: The Role of Technology Solutions, PricewaterhouseCoopers LLP, 2003.
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-75afe610-c3bb-4324-8053-f52c70800396
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