WHAT Is XBRL (Extensible Business Reporting Language)? Use of XBRL in Balkan Countries and Turkey

AGIRMAN, Ensar and SERCEMELI, Murat and OZCAN, Muhammet (2014) WHAT Is XBRL (Extensible Business Reporting Language)? Use of XBRL in Balkan Countries and Turkey. International Conference on Economic and Social Studies. ISSN 2303-4564

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Abstract

XBRL (extensible Business Reporting Language) is a freely available, digital data encoding language and global standard for exchanging business information electronically between financial data producers and users. The purpose of XBRL is to standardize the automation of business intelligence (BI). Therefore, organizations, companies, firms, government agencies etc., could prepare and exchange their financial statements via XBRL instead of using pdf, html, doc, xls which might create some problems and consumes more and more time. In this study, there was given an overview, historical development of XBRL, benefits and uses of XBRL. Also it is exemplified the usage of XBRL in the World, with special focus on Balkan countries and Turkey. At the end, some suggestions about XBRL usage are made for Balkan countries and Turkey. Keywords: XBRL, Electronic Financial Reporting, XML.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: International Conference on Economic and Social Sciences
Depositing User: Mr. Edis Bulic
Date Deposited: 27 Jun 2014 12:31
Last Modified: 27 Jun 2014 12:31
URI: http://eprints.ibu.edu.ba/id/eprint/2576

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