Ifrs versus Xbrl

Trimis la data: 2014-04-15 Materia: Finante-Banci Nivel: Facultate Pagini: 7 Nota: / 10 Downloads: 0
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Accountancy nowadays has become a very disputed and interesting domain for all people involved in the business world. There are a permanently increasing number of users of financial-accounting information of various types, such as shareholders, managers, investors, employees, banking establishments, business partners, securities exchanges, tax authorities etc. The increased importance of accountancy is also corroborated by its new definition as "the language of business".

The accounting system adapted to the economy of competition is strongly conceptualised; utilisation and circulation of accounting information have to be performed in accordance with the unanimously admitted and generally accepted accounting principles.
Accounting information is to be used in two forms:
Implementing the International Financial Reporting Standards lead to a remarkable progress both in improving and converging financial reporting at global level; the standards are used:

as a basis of national accounting regulations in many countries;
as a fundamental international treatment in many countries which are improving their own regulations, such as powerfully industrialised countries, but also countries with an expanding economy, such as China, the countries in Asia, Central Europe and Russia.by securities exchanges commissions and regulatory bodies allowing that inland and international companies present financial statements, compliant with the International Financial Reporting Standards;

by supranational bodies such as the European Commission, that provided the necessary confidence to the IASB that it is able to attain results that satisfy the needs of the capital market;by a permanently increasing number of companies in economic growth.
On markets with a permanently increasing level of competition, IFRSs shall permit for-profit corporations to report themselves to similar corporation worldwide and shall permit investors and other interested parties to compare their performance with the performance of their competitors worldwide.

XBRL is a communication language that can be also used to send/receive business and financial information in compliance with IFRS in a standard form. It is based on XML technologies and is fast becoming a standard means of communicating information between businesses and on the Internet. XBRL can be used efficiently to elaborate reports, like financial statements, analyze financial data, share financial data, verify data.XBRL stands for Extensible Business Reporting Language:

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