000			03443nam a22005055i 4500
001			978-3-8350-9633-2
003			DE-He213
005			20161121231010.0
007			cr nn 008mamaa
008			100301s2007 gw | s |||| 0|eng d
020			_a9783835096332 _9978-3-8350-9633-2
024	7		_a10.1007/978-3-8350-9633-2 _2doi
050		4	_aHF54.5-54.56
072		7	_aKJQ _2bicssc
072		7	_aUF _2bicssc
072		7	_aBUS083000 _2bisacsh
072		7	_aCOM039000 _2bisacsh
082	0	4	_a650 _223
082	0	4	_a658.05 _223
100	1		_aDebreceny, Roger. _eauthor.
245	1	0	_aNew Dimensions of Business Reporting and XBRL _h[electronic resource] / _cby Roger Debreceny, Carsten Felden, Maciej Piechocki.
264		1	_aWiesbaden : _bDUV, _c2007.
300			_aVII, 271 p. _bonline resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_atext file _bPDF _2rda
505	0		_aResearch 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			_aThe 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	_aBusiness.
650		0	_aInformation technology.
650		0	_aBusiness _xData processing.
650		0	_aComputer science.
650	1	4	_aBusiness and Management.
650	2	4	_aIT in Business.
650	2	4	_aComputer Science, general.
700	1		_aFelden, Carsten. _eauthor.
700	1		_aPiechocki, Maciej. _eauthor.
710	2		_aSpringerLink (Online service)
773	0		_tSpringer eBooks
776	0	8	_iPrinted edition: _z9783835008359
856	4	0	_uhttp://dx.doi.org/10.1007/978-3-8350-9633-2
912			_aZDB-2-SBE
950			_aBusiness and Economics (Springer-11643)
999			_c507054 _d507054