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- W2741336023 abstract "Accounting information is important in decision-making forvarious factors including the institutional environment in whichfirms are included that influences companies to disclose theirinformation. Currently, researchers are looking for ways to improvethe exchange of reports on companies to regulatory bodies in Braziland other countries. This article discusses features of a new meansof disseminating business reports, including accountinginformation: the XBRL (eXtensible Business Reporting Language). Tofacilitate understanding, aspects of precursor markup languages,mainly, XML (eXtensive Markup Language), which led to the XBRL, areaddressed. The article suggests ways to use this language whichfacilitates speeds and ensures the integrity of accounting andbusiness reports transferred through the electronic environmentamong companies, regulatory bodies and governments." @default.
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- W2741336023 date "2008-06-06" @default.
- W2741336023 modified "2023-09-27" @default.
- W2741336023 title "PRESENTATION AND TRANSFERENCE OF ACCOUNTING INFORMATION BYMEANS OF THE XBRL LANGUAGE" @default.
- W2741336023 doi "https://doi.org/10.4301/contecsi9969320081637" @default.
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