KoR: Ramin (IASB)/Kesselmeyer, XBRL as an internet-based standard for financial reporting

Excerpt from the conclusion: “XBRL has the entire reporting supply chain in mind, from the creation of financial data, to internal and external reporting, use by investors, financial analysts and banks to tax and regulatory authorities. Current XBRL implementations are being implemented by stock exchanges and other authorities worldwide. The breakthrough of XBRL is the conversion of the US Securities and Exchange Commission’s EDGAR corporate database to interactive (XBRL data). XBRL will be mandatory for corporate reporting on some Asian stock exchanges in a few months. At the SEC, the point in time as to when XBRL reporting will become “mandatory” or “quasi-mandatory” – be it for legal reasons or due to demand from the financial market – is still open. ..”

Read the whole article (German language)
Source: Ramin (IASB)/Kesselmeyer, XBRL als internetbasierter Standard für die Finanzberichterstattung, in: Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR), 10/2007, S. 560-571.

KoR: Ramin (IASB)/Kesselmeyer, XBRL as an internet-based standard for financial reporting

Excerpt from the conclusion: “XBRL has the entire reporting supply chain in mind, from the creation of financial data, to internal and external reporting, use by investors, financial analysts and banks to tax and regulatory authorities. Current XBRL implementations are being implemented by stock exchanges and other authorities worldwide. The breakthrough of XBRL is the conversion of the US Securities and Exchange Commission’s EDGAR corporate database to interactive (XBRL data). XBRL will be mandatory for corporate reporting on some Asian stock exchanges in a few months. At the SEC, the point in time as to when XBRL reporting will become “mandatory” or “quasi-mandatory” – be it for legal reasons or due to demand from the financial market – is still open. ..”

Read the whole article (German language)
Source: Ramin (IASB)/Kesselmeyer, XBRL als internetbasierter Standard für die Finanzberichterstattung, in: Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR), 10/2007, S. 560-571.
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