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2011•RePEc: Research Papers in EconomicsRequires access

Basics of XBRL Instance for Financial Reporting

Mihaela Enachi, Aristita Rotila

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Abstract

The development of XBRL (eXtensible Business Reporting Language) for financial reporting has significantly changed the way which financial statements are presented to different users and implicitly the quantity and quality of information provided through such a modern format. Following a standard structure, but adaptable to the regulations from different countries or regions of the world, we can communicate and process financial accounting information more efficient and effective. This paper tries to clarify the manner of preparation and presentation of the financial statements if using XBRL as reporting tool. Keywords: XML, XBRL, financial reporting, specification, taxonomy, instance

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What this paper is about

The development of XBRL (eXtensible Business Reporting Language) for financial reporting has significantly changed the way which financial statements are presented to different users and implicitly the quantity and quality of information provided through such a modern format. Following a standard structure, but adaptable to the regulations from different countries or regions of the world, we can communicate and process financial accounting information more efficient and effective. This paper tries to clarify the manner of preparation and presentation of the financial statements if using XBRL as reporting tool. Keywords: XML, XBRL, financial reporting, specification, taxonomy, instance

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Available abstract

The development of XBRL (eXtensible Business Reporting Language) for financial reporting has significantly changed the way which financial statements are presented to different users and implicitly the quantity and quality of information provided through such a modern format. Following a standard structure, but adaptable to the regulations from different countries or regions of the world, we can communicate and process financial accounting information more efficient and effective. This paper tries to clarify the manner of preparation and presentation of the financial statements if using XBRL as reporting tool. Keywords: XML, XBRL, financial reporting, specification, taxonomy, instance

Key concepts: XBRL, Business reporting, XML, Accounting, Computer science, Business, Quality (philosophy), Process (computing)

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