Prerequisites of extensible Business Reporting Language (XBRL) implementation

The internet and web technology have changed the way corporations communicate financial performance to stakeholders. Extensible Business Reporting Language (XBRL) is one of the web-based tools which recently are considered. Although, this technology have several benefits for corporations but needs s...

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Bibliographic Details
Main Authors: Babak Sohrabi, Amir Khanlari
Format: Article
Language:fas
Published: University of Tehran 2009-06-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_20002_30cbda5154b2adbbf6db2960658b20ba.pdf