حسابرسي «زبان گزارشگري مالي توسعه‌پذير (XBRL)»

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حسابداری و فناوری اطلاعات

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XBRL: Digital business reporting

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An Introduction to XBRL

An Introduction to XBRL

The idea behind XBRL, eXtensible Business Reporting Language, is simple. Instead of treating financial information as a block of text - as in a standard internet page or a printed document - it provides an identifying tag for each individual item of data. This is computer readable. For example, company net profit has its own unique tag.

XBRL is a language for the electronic communication of business and financial data which is set to revolutionise business reporting around the world. It provides major benefits in the preparation, analysis and communication of business information. It offers cost savings, greater efficiency and improved accuracy and reliability to all those involved in supplying or using financial data.

XBRL stands for eXtensible Business Reporting Language. It is one of a family of "XML" languages which is becoming a standard means of communicating information between businesses and on the internet.

XBRL is being developed by an international non-profit consortium of more than 250 major companies, organisations and government agencies. It is an open standard, free of licence fees. It is already being put to practical use in a number of countries and implementations of XBRL are growing rapidly around the world.

The introduction of XBRL tags enables automated processing of business information by computer software, cutting out laborious and costly processes of manual re-entry and comparison. Computers can treat XBRL data "intelligently": they can recognise the information in a XBRL document, select it, analyse it, store it, exchange it with other computers and present it automatically in a variety of ways for users. XBRL greatly increases the speed of handling of financial data, reduces the chance of error and permits automatic checking of information.

Companies can use XBRL to save costs and streamline their processes for collecting and reporting financial information. Consumers of financial data, including investors, analysts, financial institutions and regulators, can receive, find, compare and analyse data much more rapidly and efficiently if it is in XBRL format.

XBRL can handle data in different languages and accounting standards. It can flexibly be adapted to meet different requirements and uses. Data can be transformed into XBRL by suitable mapping tools or it can be generated in XBRL by appropriate software.

XBRL is already in practical use for specific purposes in several countries and projects are under way to introduce it in others. Other sections of this web site give news about its use, provide more detailed technical explanations and set out how producers and consumers of business information can adopt XBRL.

XBRL ve Muhasebe Meslek Mensupları:

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XBRL nedir?

XBRL Genişletilebilir İşletme Raporlama Dili için bir ortamdır. X de XML, Internet üzerinden iletişim güçlü bir araçtır bir bilgisayar dili HTML benzer simgeler. en teknik olarak, XBRL bir ticari veya finansal nitelikteki bilgi alışverişi bir yöntemdir.

XBRL arkasındaki fikir kendi kimliğini etiketi ile ayrı bir varlık olarak her veri temsil etmektir. verilerin büyük gruplar da benzersiz etiketle sınıflandırılabilir. Bu net kar ve iş artışı veya kaybı vardır örnekleri. Bunların her biri bir taksonomisi, veya belirli bir şekilde belirli bir amaç için veri belirleme yöntemi olarak bilinmektedir.

Bu şekilde veri kolayca bilgisayar veri işlemci tarafından okunabilir yapılır. Oysa HTML veya düz metin sunumlar metin blokları bir mali kurumun numaralar listesini olur, XBRL veri ortak olmak için bir daha kullanıcı dostu doğal yolla sağlamaktadır. Şöyle düşünün: Siz yoksa el ile girilen tüm bu numaraları artık. Daha durumda muhtemel olduğu gibi Veya, bilgisayar sayıları içine metni çevirmek ve geri metin tekrar yoktur. Aksine, XBRL düz koymaktır.

XBRL bir yerden başka bir yere göz açıp kapayıncaya kadar sayı verilerin doğrudan transfer etkisi anlamına gelir sağlar. Ve daha hızlı bir bilgisayar veri işleyebilir, daha fazla veri zaman belirli bir süre içinde yapabilirsiniz işleme. Veri aramaları yanı sıra kredi kontrolleri, ve diğer finansal uygulamaların bir bütün ana rapor yapı, yatırım analizi daha az zaman alabilir.

XBRL kapalı bir dil değildir. Tersine, bir açık standarttır. Herkes ve kullanabilirsiniz kimse bir lisans ücreti ödemek zorundadır. Usta programcılar kendi amaçları için XBRL standartlara özelleştirebilirsiniz. Kimler özellikle XBRL kullanıyor? Muhasebeciler, bankalar, finansal analistler, alacaklılar, ekonomik kurum ve borsalarda XBRL kullanarak başarılı işletmelerin tüm örnekleridir.

XBRL ve Denetim

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XBRL Strategies for Better Market Efficiency: The Japan Experience

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Integrated Reporting and XBRL

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XBRL Developments in Poland

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Lessons Learned from Teaching XBRL

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The XBRL Opportunity

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XBRL on the new Frontier: Integrated Reporting in Healthcare

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Looking for XBRL’s Cost Benefit? Look Past Financial Statements

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One (f)or All, XBRL and the Dutch Model

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Section One: Introduction to XBRL

Section One: Introduction to XBRL

XBRL stands for eXtensible Business Reporting Language, the financial profession's version of XML for financial reporting. XBRL was created by an industry-wide consortium seeking to develop a consistent method of reporting business event information. The XBRL steering committee directs the efforts of the group. Steering committee membership is open to all organizations who would like to participate in the process and pay a small membership fee.

From the XBRL.org Web Page:

What are we doing? XBRL.ORG is developing the eXtensible Business Reporting Language (XBRL) for the preparation and exchange of business reports and data. The initial goal of XBRL is to provide an XML-based framework that the global business information supply chain will use to create, exchange, and analyze financial reporting information including, but not limited to, regulatory filings such as annual and quarterly financial statements, general ledger information, and audit schedules.

XBRL is freely licensed and facilitates the automatic exchange and reliable extraction of financial information among various software applications anywhere in the world.

The XBRL Specification and the first taxonomy for financial reporting of commercial and industrial companies under US GAAP was released on July 31, 2000. This was a major milestone for the XBRL framework.

This release will allow for the creation of XML-based financial statements using XBRL.(Source: www.xbrl.org , visited August 10, 2000)

Organizations and corporations world-wide are committed to support XBRL. Countries are also excited about having their participants in capital markets report accounting information against a single chart of accounts and in XML. The International Standards for Accounting Consortium is very excited about the project and will sign on all countries who use ISA for accounting. This means that thousands of companies world-wide will be clamering for useful tools.

Section Two: XML and the Financial Community

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Implications of XBRL on Audit firms

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What's New with XBRL?

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Convergence Applies to XBRL Architecture, Not Just Accounting Standards

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Can Accounting Standards and XBRL Taxonomies Be Written in Tandem?

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XBRL: Compliance Exercise or Cost-Cutting Opportunity?

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XBRL and Regulatory Reporting in Australia

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Meeting of the Minds: Theory Seeks to Put Accounting, Technology on the Same Page

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XBRL Developments in Spain 2012

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Do auditors care about XBRL?

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Less is more: the art of XBRL

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XBRL AUP = quality assurance = market value (CFOs and audit committees take note)

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Why is a 3-way match important in XBRL?

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Section Two: XML and the Financial Community

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