XBRL: Facilitator Disclosure of Financial Reporting
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://doi.org/10.34624/ei.v0i1.6796 |
Resumo: | The cultural, economic and politics aspects have influenced the worldwide accounting practices, creating different rules in different countries. With globalization, comparability is increasingly one of the main characteristics required by users of financial reporting, particularly by the financial markets which have assumed particular prominence in the global economy.In order to achieve the much desired comparability, the European Union started the process of harmonization accounting, publishing Regulation (EC) nº 1606/2002, which requires listed companies in their financial markets to adopt International Accounting Standards in the consolidated accounts. With this process were created the conditions for a normalisation in the format of disclosure of financial reporting.The development of new information and communication technologies offer came the emergence of languages that can, with advantage, be adapted to the preparation and dissemination of financial reporting. The language XBRL (eXtensible Business Reporting Language), has advantages that help improve the relevance, reliability and comparability of financial information.However, past a decade after the start of its development, XBRL is not yet the standard language in financial reporting. Therefore, it is crucial to examine the gap mentioned for the XBRL language in the European Union and its representativeness in relation to other formats used in the disclosure of financial reporting. |
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XBRL: Facilitator Disclosure of Financial ReportingXBRL: Facilitador da Divulgação do Relato FinanceiroThe cultural, economic and politics aspects have influenced the worldwide accounting practices, creating different rules in different countries. With globalization, comparability is increasingly one of the main characteristics required by users of financial reporting, particularly by the financial markets which have assumed particular prominence in the global economy.In order to achieve the much desired comparability, the European Union started the process of harmonization accounting, publishing Regulation (EC) nº 1606/2002, which requires listed companies in their financial markets to adopt International Accounting Standards in the consolidated accounts. With this process were created the conditions for a normalisation in the format of disclosure of financial reporting.The development of new information and communication technologies offer came the emergence of languages that can, with advantage, be adapted to the preparation and dissemination of financial reporting. The language XBRL (eXtensible Business Reporting Language), has advantages that help improve the relevance, reliability and comparability of financial information.However, past a decade after the start of its development, XBRL is not yet the standard language in financial reporting. Therefore, it is crucial to examine the gap mentioned for the XBRL language in the European Union and its representativeness in relation to other formats used in the disclosure of financial reporting.Os aspectos culturais, económicos e políticos têm influenciado as práticas contabilísticas a nível mundial, originando diferentes normativos nos diversos países. Com a globalização, a comparabilidade é cada vez mais uma das principais características exigidas pelos destinatários da informação financeira, em especial pelos mercados financeiros que têm assumido especial destaque na economia mundial.A fim de obter a tão desejada comparabilidade, a União Europeia iniciou o processo de harmonização contabilística, publicando o Regulamento nº 1606/2002, que veio obrigar as sociedades presentes nos seus mercados financeiros a adoptarem as Normas Internacionais de Contabilidade nas contas consolidadas. Com este processo ficaram criadas as condições necessárias para uma normalização ao nível do formato de divulgação do relato financeiro.O desenvolvimento das novas tecnologias da informação e comunicação veio proporcionar o aparecimento de linguagens que podem, com vantagens, ser adaptadas à preparação e divulgação do relato financeiro. A linguagem XBRL (eXtensible Business Reporting Language), apresenta vantagens incontestáveis que ajudam a melhorar a relevância, fiabilidade e comparabilidade da informação financeira.No entanto, passada uma década após o início do seu desenvolvimento, a linguagem XBRL não é ainda a linguagem padrão no relato financeiro. Por este facto, importa analisar o desfasamento referido relativamente à linguagem XBRL na União Europeia, bem como a sua representatividade relativamente a outros formatos utilizados na divulgação do relato financeiro.Instituto Superior de Contabilidade e Administração da Universidade de Aveiro2010-01-01T00:00:00Zjournal articlejournal articleinfo:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://doi.org/10.34624/ei.v0i1.6796oai:proa.ua.pt:article/6796Estudos do ISCA; No 1 (2010)Estudos do ISCA; n.º 1 (2010)1646-48500873-2019reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPporhttps://proa.ua.pt/index.php/estudosdoisca/article/view/6796https://doi.org/10.34624/ei.v0i1.6796https://proa.ua.pt/index.php/estudosdoisca/article/view/6796/4978https://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessCoutinho, RuiSantos, Carlos2022-09-22T16:24:22Zoai:proa.ua.pt:article/6796Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:59:32.750203Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
XBRL: Facilitator Disclosure of Financial Reporting XBRL: Facilitador da Divulgação do Relato Financeiro |
title |
XBRL: Facilitator Disclosure of Financial Reporting |
spellingShingle |
XBRL: Facilitator Disclosure of Financial Reporting Coutinho, Rui |
title_short |
XBRL: Facilitator Disclosure of Financial Reporting |
title_full |
XBRL: Facilitator Disclosure of Financial Reporting |
title_fullStr |
XBRL: Facilitator Disclosure of Financial Reporting |
title_full_unstemmed |
XBRL: Facilitator Disclosure of Financial Reporting |
title_sort |
XBRL: Facilitator Disclosure of Financial Reporting |
author |
Coutinho, Rui |
author_facet |
Coutinho, Rui Santos, Carlos |
author_role |
author |
author2 |
Santos, Carlos |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Coutinho, Rui Santos, Carlos |
description |
The cultural, economic and politics aspects have influenced the worldwide accounting practices, creating different rules in different countries. With globalization, comparability is increasingly one of the main characteristics required by users of financial reporting, particularly by the financial markets which have assumed particular prominence in the global economy.In order to achieve the much desired comparability, the European Union started the process of harmonization accounting, publishing Regulation (EC) nº 1606/2002, which requires listed companies in their financial markets to adopt International Accounting Standards in the consolidated accounts. With this process were created the conditions for a normalisation in the format of disclosure of financial reporting.The development of new information and communication technologies offer came the emergence of languages that can, with advantage, be adapted to the preparation and dissemination of financial reporting. The language XBRL (eXtensible Business Reporting Language), has advantages that help improve the relevance, reliability and comparability of financial information.However, past a decade after the start of its development, XBRL is not yet the standard language in financial reporting. Therefore, it is crucial to examine the gap mentioned for the XBRL language in the European Union and its representativeness in relation to other formats used in the disclosure of financial reporting. |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-01-01T00:00:00Z |
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journal article journal article info:eu-repo/semantics/article |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
format |
article |
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publishedVersion |
dc.identifier.uri.fl_str_mv |
https://doi.org/10.34624/ei.v0i1.6796 oai:proa.ua.pt:article/6796 |
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https://doi.org/10.34624/ei.v0i1.6796 |
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oai:proa.ua.pt:article/6796 |
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https://proa.ua.pt/index.php/estudosdoisca/article/view/6796 https://doi.org/10.34624/ei.v0i1.6796 https://proa.ua.pt/index.php/estudosdoisca/article/view/6796/4978 |
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https://creativecommons.org/licenses/by/4.0/ info:eu-repo/semantics/openAccess |
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https://creativecommons.org/licenses/by/4.0/ |
eu_rights_str_mv |
openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
Instituto Superior de Contabilidade e Administração da Universidade de Aveiro |
publisher.none.fl_str_mv |
Instituto Superior de Contabilidade e Administração da Universidade de Aveiro |
dc.source.none.fl_str_mv |
Estudos do ISCA; No 1 (2010) Estudos do ISCA; n.º 1 (2010) 1646-4850 0873-2019 reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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