Český finanční a účetní časopis 2006(2):124-129 | DOI: 10.18267/j.cfuc.157

Vykazování podnikových dat v elektronické podobě - XBRL

Jana Ištvánfyová1, Ladislav Mejzlík2
1 Ing. Jana Ištvánfyová, Ph.D. - odborná asistentka; Katedra finančního účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <istvanfy@vse.cz>.
2 Ing. Ladislav Mejzlík, Ph.D. - vedoucí katedry, odborný asistent; Katedra finančního účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <lmejzlik@vse.cz>.

The paper deals with general questions of business data communication, particularly it focuses on the XBRL open data format. Moreover, a brief list of possible XBRL implementation impacts on financial reporting issues are discussed, mainly online reporting and continuous auditing is surveyed. Finally, the structure and activities of the non-profit XBRL International association is described, together with a report on an XBRL implementation process carried out by the US SEC.

Keywords: Financial Accounting; Accounting Information System; XBRL; Business Reporting on the Internet; International Financial Reporting Standards; Electronic Data Interchange.
JEL classification: L86, M40

Published: June 1, 2006  Show citation

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Ištvánfyová, J., & Mejzlík, L. (2006). Vykazování podnikových dat v elektronické podobě - XBRL. Czech Financial and Accounting Journal, 2006(2), 124-129. doi: 10.18267/j.cfuc.157
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    References

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