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Titlebook: New Dimensions of Business Reporting and XBRL; Roger Debreceny,Carsten Felden,Maciej Piechocki Book 2007 Vieweg+Teubner Verlag | Springer

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Research into XBRL — Old and New Challenges Charlie Hoffman to the AICPA and the first serious academic discussion of applying XML technologies to business and financial reporting (Debreceny et al. 1998; Hoffman 1999; Lymer et al. 1999). In the intervening period, we have seen a rapidly increasing level of interest in the policy implications
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A Theoretical Framework for Examining the Corporate Adoption Decision Involving XBRL as a Continuouse., mainly nonfinancial) in a timelier manner (the AICPA’s Jenkins Committee (1994), Financial Accounting Standards Board (.). Recent regulation, such as Sarbanes-Oxley section 409 (henceforth, 409; 2002) in the United States and the Corporation Act in Australia, are requiring public firms to report
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XBRL as eXtensible Reporting Language for EU ReportingWhilst primarily aimed at financial reporting, today XBRL is in use in not only for typical financial reporting domain, but also in various other business reporting scenarios. So for example, the . (CEBS) in its . (COREP) taxonomy uses XBRL for reporting of solvency information for financial institu
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