EDUCATORS and STUDENTS

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Comment by Jarupa Vipoopinyo on November 1, 2010 at 10:48am

Dear all,

I'm running on the thesis related to XBRL but now I'm struggling on finding out the way out to resolve the research question. The main is that there is no unique of taxonomies for worldwide, is this brought into a comparable of financial statement like the old fasion?

I would be appreciated if anyone can show me for the light at the end of the tunnel.

Thank you and best regards,

Comment by awni rawashdeh on September 2, 2010 at 3:14pm

XBRL Implementation: A Field Investigation

ABSTRACT
Proponents argue that eXtensible Business Reporting Language (XBRL) will revolutionize financial reporting since it allows corporate financial information to be aggregated, transmitted, and analyzed quicker and more accurately (Bovee et al. 2005; Cox 2006; Hannon 2002; Hoffman and Strand 2001; Willis 2005). In fact, the Securities and Exchange Commission (SEC) recently mandated that publicly traded companies furnish their financial statements in XBRL format (SEC 2008c). However, researchers and practitioners question whether companies are adequately prepared to implement XBRL and whether software tools and guidance exist to lead preparers through the process of creating XBRL instance documents (i.e., the files containing the tagged financial information formatted for computers to aggregate and analyze) (Aguilar 2008; Derby 2005; Rappeport 2008).
The purpose of this paper is to describe how early adopters implemented XBRL reporting. The contributions of our study are threefold. First, by contributing to a more complete understanding of how companies implement XBRL, we provide a basis for accounting researchers to identify current implementation issues and thus, perform more relevant research. Second, we provide the SEC with relevant information about current practice as they monitor implementation of their XBRL mandate. Third, we provide educators with a characterization of how companies implement XBRL, thereby facilitating their classroom coverage of this important topic.

Comment by majid khosravi on August 5, 2010 at 4:41am

Hello
I glad to find you in XBRL Network,

I Writing my dissertation in XBRL implementation and I get follow document:
New dimensions of business reporting and XBRL
by Debreceny, Roger Published 2007
XBRL for interactive data : engineering the information value chain /
Published 2009

XBRL for interactive data engineering the information value chain /
Published 2009
Essentials of XBRL : financial reporting in the 21st century /
by Bergeron, Bryan P. Published c2003

XBRL for Dummies

but if possible please introduce some Reference in this subject
thanks a lot


Regards!
M khosravi

Comment by Vinod Kashyap on March 14, 2010 at 7:40am

Well thought Group Image !