000 -LEADER |
fixed length control field |
03443nam a22005055i 4500 |
001 - CONTROL NUMBER |
control field |
978-3-8350-9633-2 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
DE-He213 |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20161121231010.0 |
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
fixed length control field |
cr nn 008mamaa |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
100301s2007 gw | s |||| 0|eng d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9783835096332 |
-- |
978-3-8350-9633-2 |
024 7# - OTHER STANDARD IDENTIFIER |
Standard number or code |
10.1007/978-3-8350-9633-2 |
Source of number or code |
doi |
050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
Classification number |
HF54.5-54.56 |
072 #7 - SUBJECT CATEGORY CODE |
Subject category code |
KJQ |
Source |
bicssc |
072 #7 - SUBJECT CATEGORY CODE |
Subject category code |
UF |
Source |
bicssc |
072 #7 - SUBJECT CATEGORY CODE |
Subject category code |
BUS083000 |
Source |
bisacsh |
072 #7 - SUBJECT CATEGORY CODE |
Subject category code |
COM039000 |
Source |
bisacsh |
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
Classification number |
650 |
Edition number |
23 |
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
Classification number |
658.05 |
Edition number |
23 |
100 1# - MAIN ENTRY--PERSONAL NAME |
Personal name |
Debreceny, Roger. |
Relator term |
author. |
245 10 - TITLE STATEMENT |
Title |
New Dimensions of Business Reporting and XBRL |
Medium |
[electronic resource] / |
Statement of responsibility, etc. |
by Roger Debreceny, Carsten Felden, Maciej Piechocki. |
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
Place of production, publication, distribution, manufacture |
Wiesbaden : |
Name of producer, publisher, distributor, manufacturer |
DUV, |
Date of production, publication, distribution, manufacture, or copyright notice |
2007. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
VII, 271 p. |
Other physical details |
online resource. |
336 ## - CONTENT TYPE |
Content type term |
text |
Content type code |
txt |
Source |
rdacontent |
337 ## - MEDIA TYPE |
Media type term |
computer |
Media type code |
c |
Source |
rdamedia |
338 ## - CARRIER TYPE |
Carrier type term |
online resource |
Carrier type code |
cr |
Source |
rdacarrier |
347 ## - DIGITAL FILE CHARACTERISTICS |
File type |
text file |
Encoding format |
PDF |
Source |
rda |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Research into XBRL — Old and New Challenges -- General Implications -- Researching XBRL as a Socio-technical Object -- The Implications of XBRL for Financial Reporting -- A Theoretical Framework for Examining the Corporate Adoption Decision Involving XBRL as a Continuous Disclosure Reporting Technology -- Economic Consequences of Internet Financial Reporting -- Domain Implications -- How Do Firms Address Multiple Taxonomy Issues? -- XBRL as eXtensible Reporting Language for EU Reporting -- Technical Implications -- XBRL and Business Intelligence -- Multidimensional XBRL -- Process and Technical Design of an Integrated Solution for (Semi-) Automated Basel II-Reporting Using XBRL and Web Services -- Adoption of XML and XBRL Standards -- Standardized Company Reporting with XBRL. |
520 ## - SUMMARY, ETC. |
Summary, etc. |
The concept of highly integrated and IT-supported information supply chains, which can be summed up by the term Integrated Business Reporting, has increasingly moved into the foreground of research interest. Current discussions on the improvement of intra-enterprise and extra-enterprise reporting processes cannot be realized without a clear and uniform description of the elements involved. The authors of this book analyse the social and technical nature and role of XBRL in information supply chains and capital markets as well as the XBRL standard and taxonomies. They provide a critical view of XBRL from a research perspective, present different projects in the XBRL area and indicate future directions for XBRL research. Current research questions are taken up and discussed from different perspectives. From a technical point of view, the research spectrum encompasses the internal perspective up to the final user layer. Apart from these technical issues, there are also key socio-technical aspects which are vital to the understanding of XBRL use. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Business. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Information technology. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Business |
General subdivision |
Data processing. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Computer science. |
650 14 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Business and Management. |
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
IT in Business. |
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Computer Science, general. |
700 1# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Felden, Carsten. |
Relator term |
author. |
700 1# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Piechocki, Maciej. |
Relator term |
author. |
710 2# - ADDED ENTRY--CORPORATE NAME |
Corporate name or jurisdiction name as entry element |
SpringerLink (Online service) |
773 0# - HOST ITEM ENTRY |
Title |
Springer eBooks |
776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
Relationship information |
Printed edition: |
International Standard Book Number |
9783835008359 |
856 40 - ELECTRONIC LOCATION AND ACCESS |
Uniform Resource Identifier |
http://dx.doi.org/10.1007/978-3-8350-9633-2 |
912 ## - |
-- |
ZDB-2-SBE |