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Chapter 249
Encyclopedia of Networked and Virtual Organizations
An XML document containing XBRL elements, written according to a valid taxonomy. It contains financial facts about a particular organization or company and should convey the same information as the hard-copy financial statement.
Published in Chapter:
XBRL in Business Reporting
Margarida Silva Martins (University of Minho, Portugal) and Lúcia Lima Rodrigues (University of Minho, Portugal)
Copyright: © 2008 |Pages: 7
DOI: 10.4018/978-1-59904-885-7.ch249
Abstract
Hard-copy paper documents have been the traditional medium for business reporting to shareholders and investors. More recently, electronic versions of business reports have become common on company Web sites. However, electronic formats do not guarantee that information can be properly searched and extracted since distinct types of users have different needs of information. Several reporting languages have been developed to solve these problems.
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