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- W3124014924 abstract "Modern information tools, technologies and systems are offering new attractive characteristics, but, at the same time representing a certain implementation challenge for the managerial structure in companies and for the external suppliers of intellectual services, like auditors and management consultants. In the previous framework, in the prolonged period, a practice that financial reports of the companies are more and more presented via the Internet is present internationally. In the contemporary environment of modern information technology, managers first of all should become better educated in technological sense of view. From the other point of view, it is expected from the new technology to be more human and directly applied in exploitation and broader accessible to the end users. In order that the information technology should fulfill this demand in June 2000, it has been published a new assisting software tool. It is yet famous and unavoidable XBRL, which purpose of securing highly standardized ways of reporting on the Web. Up to now practice and planned future development of the XLBR is pointing out on the assumptions, that this modem software tool shall soon become an official accounting standard for the preparation of financial reporting specifications for the presentations of annual financial reports dedicated to the real world of digital users. Reports prepared on this way for the Web are in the form which is allowing and enabling their rewriting into users software programmes like spread-sheets, on the desk top PC of any user, which is enabling business people to apply adequate algorithm analysis created basically on their own desired model, and determination of the different desired values of the standardized financial ratios. Financial information prepared on this way could be used for different purposes, first of all for the detailed business analysis and well documented orientation of managers, as well as making of business decisions, first of all in the process of trade on financial markets, financial planning and similar activities." @default.
- W3124014924 created "2021-02-01" @default.
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- W3124014924 date "2001-01-01" @default.
- W3124014924 modified "2023-09-26" @default.
- W3124014924 title "Auditing in the environment of the new XLBR standard" @default.
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