October 2011
Accountancy;Oct2011, Vol. 148 Issue 1418, p48
Trade Publication
The article reports on the issuance of the first phase of an extensive set of extensions to the XBRL format taxonomy by the International Financial Reporting Standards (IFRS) Foundation in October 2011.


Related Articles

  • Simpler Isn't Always Better. Garbellotto, Gianluca // Strategic Finance;Feb2009, Vol. 90 Issue 8, p56 

    The article reports on the extensible business reporting (XBRL) document markup language used in business and financial reporting. There are proposals being made to simplify XBRL which may actually create more complexity in implementing XBRL in a broader application. Financial statements may...

  • FINANCIAL REPORTING VIA XBRL: IS MANDATE ON THE HORIZON? Heffes, Ellen M. // Financial Executive;Jul/Aug2008, Vol. 24 Issue 6, p14 

    The article discusses a proposal by the U.S. Securities and Exchange Commission (SEC) regarding eXtensible Business Reporting Language (XBRL). If enacted, the proposal would set deadlines for mandatory use of XBRL for corporate SEC filings. A committee representing Financial Executives...

  • Accountants face an equivalence GAAP. Hucklesby, Mark; Macdonald, Josef // Chartered Accountants Journal;May2003, Vol. 82 Issue 4, p52 

    Offers accountants in New Zealand advice on how to successfully deploy global generally accepted accounting principles and extensible business reporting language (XBRL) technology in their practice. Acceleration of local taxonomy development; Equivalence; Implementation of XBRL taxonomy...

  • Creating XBRL Instance Documents in Excel. Mahoney, Lois S.; White Jr., Clinton // CPA Journal;Jul2007, Vol. 77 Issue 7, p66 

    The article demonstrates the use of the Dragon Tag software to prepare a valid extensible business reporting language (XBRL) partial balance sheet for commercial and industrial companies following U.S. Generally Accepted Accounting Principles (GAAP). Given is an exercise that introduces readers...

  • Business is Changing.  // Indiana Business Magazine;Jul2008, Vol. 52 Issue 7, p63 

    The article offers tips for business owners on how can certified public accountants (CPAs) could better serve them in the U.S. It highlights the benefits of using Extensible Business Reporting Language (XBRL) for business reporting. It explains the significance of considering the guidelines of...

  • READERS' INPUT. Anthony, Robert N.; Hannon, Neil // Strategic Finance;Nov2001, Vol. 83 Issue 5, p19 

    Several letters to the editor are presented in response to article in previous issues, including "RE: XBRL," by Robert N. Anthony in the June 2001 issue, and a response to Robert N. Anthony's letter by Neal Hannon.

  • XBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS. Valentinetti, Diego; Rea, Michele A. // Accounting Perspectives;Fall2013, Vol. 12 Issue 3, p237 

    The systematic adoption of the eXtensible Business Reporting Language (XBRL) for financial reporting represents a great challenge. Worldwide, a large number of regulators are making an effort to promote the adoption of this standard to simplify and enhance the communication of financial...

  • Critical Reflection on XBRL: A "Customisable Standard" for Financial Reporting? Valentinetti, Diego; Rea, Michele Antonio // International Journal of Accounting & Financial Reporting (IJAFR;2013, Vol. 3 Issue 2, p110 

    In this paper, we discuss the dual power of XBRL to standardise and/or accommodate firms' financial reporting practices. We first develop a conceptual framework for understanding which factors may affect the adoption of XBRL and, in turn, standardise or customise financial reporting. We then...

  • The XBRL factor. Boyd, Grant // Chartered Accountants Journal;Jun2003, Vol. 82 Issue 5, p37 

    Discusses the initiative of the Institute of Chartered Accountants of New Zealand seeking to establish the eXtensible Business Reporting Language (XBRL) as a financial reporting standard in the country. Features of the XBRL technology; Efforts of accounting software developers to integrate XBRL...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics