Articles in Journals and Books

Börsen-Zeitung: Structured and uniform data format from 2020 – IFRS consolidated financial statements soon with iXBRL

Digital transformation of financial reporting with obstacles

Börsen-Zeitung, June 10, 2017. The digital transformation is ahead of traditional processes, starting with the preparation of the consolidated financial statements, the audit, the publication and right up to their use by investment professionals. Sure, there are consolidated financial statements available for download in PDF format, balance sheets prepared in spreadsheets for investors, and fee-based databases for investment professionals. But consistent, efficient process chains look different.

This is economically inefficient. The transparency of financial information and its efficient usability is a central prerequisite for providing all issuers of securities with equal and cost-effective capital…

Read the whole article (German language)
Source: Kesselmeyer, Strukturiertes und einheitliches Datenformat ab 2020 – IFRS-Konzernabschluss schon bald mit iXBRL – Digitale Transformation der Unternehmensberichterstattung mit Hindernissen, Börsenzeitung Nr. 110, 10.06.2017, B6.

Börsen-Zeitung: Structured and uniform data format from 2020 – IFRS consolidated financial statements soon with iXBRL

Digital transformation of financial reporting with obstacles

Börsen-Zeitung, June 10, 2017. The digital transformation is ahead of traditional processes, starting with the preparation of the consolidated financial statements, the audit, the publication and right up to their use by investment professionals. Sure, there are consolidated financial statements available for download in PDF format, balance sheets prepared in spreadsheets for investors, and fee-based databases for investment professionals. But consistent, efficient process chains look different.

This is economically inefficient. The transparency of financial information and its efficient usability is a central prerequisite for providing all issuers of securities with equal and cost-effective capital…

Read the whole article (German language)
Source: Kesselmeyer, Strukturiertes und einheitliches Datenformat ab 2020 – IFRS-Konzernabschluss schon bald mit iXBRL – Digitale Transformation der Unternehmensberichterstattung mit Hindernissen, Börsenzeitung Nr. 110, 10.06.2017, B6.
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