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New Dimensions of Business Reporting and XBRL 2007th Edition by Roger Debreceny, Carsten Felden, Maciej Piechocki ISBN 3835008358 9783835008359

  • SKU: BELL-2002130
New Dimensions of Business Reporting and XBRL 2007th Edition by Roger Debreceny, Carsten Felden, Maciej Piechocki ISBN 3835008358 9783835008359
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New Dimensions of Business Reporting and XBRL 2007th Edition by Roger Debreceny, Carsten Felden, Maciej Piechocki ISBN 3835008358 9783835008359 instant download after payment.

Publisher: DUV
File Extension: PDF
File size: 2.11 MB
Pages: 271
Author: Roger Debreceny, Carsten Felden, Maciej Piechocki
ISBN: 9783835008359, 3835008358
Language: English
Year: 2007

Product desciption

New Dimensions of Business Reporting and XBRL 2007th Edition by Roger Debreceny, Carsten Felden, Maciej Piechocki ISBN 3835008358 9783835008359 by Roger Debreceny, Carsten Felden, Maciej Piechocki 9783835008359, 3835008358 instant download after payment.

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Product details:

ISBN 10: 3835008358 
ISBN 13: 9783835008359
Author: Roger Debreceny, Carsten Felden, Maciej Piechocki

The concept of highly integrated and IT-supported information supply chains, sum- rized by the term Integrated Business Reporting, has increasingly moved into the fo- ground 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 involved elements. Facing a constantly changing operational and analytical application landscape, individual research projects are not sufficient to build a complete understanding of the research issues within the XBRL community. Based on the idea of supporting the information flows within enterprises and across complex information supply chains the eXtensible Businesses Reporting Language (XBRL) is established as a standard that supports intra- and inter-enterprise reporting as well as to a variety of information consumers. A key objective of the XBRL standard is to - crease the efficiency of the usage of information systems at the interface of business management and information technology. Today, the information integration market is fragmented to a considerable degree. Many proprietary solutions are used, from which no solution fulfills the complete requirements of a Web-oriented world. In these c- cumstances, XBRL works as a multifaceted solution. XBRL can be used to interc- nect information systems in order to realize a wide variety of data exchanges.

New Dimensions of Business Reporting and XBRL 2007th Table of contents:

Part I: The Evolution and Challenges of Business Reporting

  • Chapter 1: The Changing Paradigm of Business Reporting
    • 1.1 Traditional Financial Reporting: Purpose, Strengths, and Limitations.
    • 1.2 Drivers of Change: Globalization, Regulatory Demands, Data Overload, Technology.
    • 1.3 The Need for Greater Transparency, Comparability, and Accessibility.
    • 1.4 Integrated Reporting and ESG (Environmental, Social, Governance) Disclosures.
  • Chapter 2: Information Asymmetry and Inefficiency in Traditional Reporting
    • 2.1 Manual Data Entry and Error Prone Processes.
    • 2.2 Data Silos and Lack of Interoperability.
    • 2.3 Challenges for Users: Data Extraction, Aggregation, and Analysis.
    • 2.4 The Cost of Inefficient Reporting for Preparers and Consumers.

Part II: Understanding XBRL: The Foundation of Digital Reporting

  • Chapter 3: Introduction to XBRL (eXtensible Business Reporting Language)
    • 3.1 What is XBRL? A Technical Overview for Business Professionals.
    • 3.2 Key Concepts: Taxonomy, Instance Document, Schema, Linkbases.
    • 3.3 How XBRL Works: Tagging, Validation, and Data Exchange.
    • 3.4 XBRL vs. Other Data Formats (e.g., PDF, HTML, XML).
  • Chapter 4: XBRL Taxonomies: The Language Dictionary
    • 4.1 The Role and Structure of Taxonomies.
    • 4.2 Global Standard Taxonomies (e.g., IFRS Taxonomy, US GAAP Taxonomy).
    • 4.3 Extension Taxonomies and Customization.
    • 4.4 Taxonomy Development and Governance.
    • 4.5 Best Practices for Taxonomy Selection and Extension.
  • Chapter 5: XBRL Instance Documents: The Report Itself
    • 5.1 Creating XBRL Instance Documents: Data Mapping and Tagging.
    • 5.2 Validation Rules and Ensuring Data Quality.
    • 5.3 Common Challenges in Instance Document Creation.
    • 5.4 Tools and Software for XBRL Creation.

Part III: The Impact and Benefits of XBRL Adoption

  • Chapter 6: XBRL for Regulators and Government Agencies
    • 6.1 Regulatory Mandates and Implementation (e.g., SEC EDGAR, European ESMA).
    • 6.2 Streamlining Compliance and Data Collection.
    • 6.3 Enhanced Data Analysis for Oversight and Policy Making.
    • 6.4 Reducing Regulatory Burden and Improving Efficiency.
  • Chapter 7: XBRL for Companies and Preparers
    • 7.1 Internal Efficiencies and Cost Savings.
    • 7.2 Improved Data Quality and Consistency.
    • 7.3 Streamlining the Reporting Process.
    • 7.4 Challenges and Best Practices for Implementation.
    • 7.5 Impact on Internal Controls and Assurance.
  • Chapter 8: XBRL for Investors, Analysts, and Data Consumers
    • 8.1 Enhanced Access to Financial Data.
    • 8.2 Improved Comparability and Analysis Across Companies and Industries.
    • 8.3 Faster and More Accurate Decision Making.
    • 8.4 Tools and Platforms for Consuming XBRL Data.
    • 8.5 The Future of Financial Data Consumption.

Part IV: Advanced Topics and Future Directions

  • Chapter 9: Data Analytics, AI, and Machine Learning with XBRL
    • 9.1 Leveraging XBRL for Advanced Financial Analysis.
    • 9.2 Machine Learning Applications (e.g., fraud detection, risk prediction).
    • 9.3 Natural Language Processing (NLP) and XBRL Data.
    • 9.4 Visualizing XBRL Data for Insights.
  • Chapter 10: XBRL Assurance and Data Quality
    • 10.1 The Importance of XBRL Data Quality.
    • 10.2 Assurance Services for XBRL Filings.
    • 10.3 Common XBRL Errors and How to Avoid Them.
    • 10.4 The Role of Auditors in the XBRL Ecosystem.
  • Chapter 11: Global Adoption and Emerging Trends in XBRL
    • 11.1 XBRL in Different Jurisdictions and Industries.
    • 11.2 The Growing XBRL Community and Standardization Efforts.
    • 11.3 XBRL for Sustainability and ESG Reporting.
    • 11.4 Blockchain and Distributed Ledger Technology's Potential Intersection with XBRL.
  • Chapter 12: The Future of Business Reporting
    • 12.1 Beyond XBRL: Integrated and Real-Time Reporting.
    • 12.2 The Role of AI and Automation in Future Reporting.
    • 12.3 Customization and Personalization of Financial Information.
    • 12.4 Challenges and Opportunities for Accounting and Finance Professionals.

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