Introduce XBRL To Business Students

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Библиографические подробности
Опубликовано в::	American Journal of Business Education (Online) vol. 5, no. 3 (2012), p. 319
Главный автор:	Corkern, Sheree M.
Другие авторы:	Morgan, Mark I.
Опубликовано:	The Clute Institute
Предметы:	Extensible Business Reporting Language Financial statements Business education Regulation of financial institutions Financial reporting Accounting Taxonomy Software Students Extensible Markup Language Teachers Bar codes Standardization Regulatory agencies Business Education Teachers Financial Audits Test Format Word Processing Educational Technology Electronic Equipment Annual Reports Computer Oriented Programs Coding Computer Software
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Описание
Краткий обзор:	This paper informs business instructors and educators about XBRL (Extensible Business Reporting Language) so that they can introduce it to their students and expand their students' understanding of how it relates to the accounting profession. Even though the financial community has entered a new age with this standardized reporting language, many business educators and even accountants old and new to the profession are not informed about XBRL nor have an idea of its potential benefits. With this paper, educators and students can learn the definition of XBRL, its history, and its current uses. The information educates the reader about the evolution of XBRL over the past two decades as well as its benefits so readers can become aware of the value of this now-worldwide application. The paper includes the SEC and FDIC adoption of this computer language as an international standard that aims to improve the speed, accuracy, and transparency of business reporting. [PUBLICATION ABSTRACT]
ISSN:	1942-2512
DOI:	10.19030/ajbe.v5i3.7003
Источник:	ABI/INFORM Global