XBRL: Facilitator Disclosure of Financial Reporting

Detalhes bibliográficos
Autor(a) principal: Coutinho, Rui
Data de Publicação: 2010
Outros Autores: Santos, Carlos
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.
id RCAP_4c80aedf402ab1b63cfcf6de6b081368
oai_identifier_str oai:proa.ua.pt:article/6796
network_acronym_str RCAP
network_name_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository_id_str 7160
spelling 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
dc.type.driver.fl_str_mv journal article
journal article
info:eu-repo/semantics/article
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://doi.org/10.34624/ei.v0i1.6796
oai:proa.ua.pt:article/6796
url https://doi.org/10.34624/ei.v0i1.6796
identifier_str_mv oai:proa.ua.pt:article/6796
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv 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
dc.rights.driver.fl_str_mv https://creativecommons.org/licenses/by/4.0/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by/4.0/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 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
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
_version_ 1799130462535286784