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XBRL and Integrated Reporting: the Spanish Accounting Association Taxonomy approach

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http://dialnet.unirioja.es/servlet/oaiart?codigo=3923773

(Revista) ISSN 1577-8517

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Título:: XBRL and Integrated Reporting: the Spanish Accounting Association Taxonomy approach
Tema:: XBRL; Dimensions; Formulae; Financial information; Integrated reporting
Descripción:: Recently, the International Integrated Reporting Council (IIRC) developed a Discussion Paper (DP), offering initial proposals for the development of an International Integrated Reporting Framework, combining and connecting financial and non-financial information, including past and future information and outlining the next steps towards its creation and adoption. Among different aspects and elements of a future integrated report, the DP develops the idea of a report supported by XBRL (eXtensible Business Reporting Language). The aim of this article is to explain the proposal made to the IIRC by the Spanish Accounting and Business Administration Association (Asociación Española de Contabilidad y Administración de Empresas, AECA), of a taxonomy for integrated reporting. In that proposal, the Association made use of the most recent technical developments of XBRL, which are briefly discussed in the first part of the article.
Fuente:: The International Journal of Digital Accounting Research, ISSN 1577-8517, Vol. 12, Nº. 18, 2012, pags. 59-91
Idioma:: English
Autor/Productor:: Mora Gonzálbez, Javier; Mora Rodríguez, María
Editor:: Universidad de Huelva: Servicio de Publicaciones
Derechos:: LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: http://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: http://dialnet.unirioja.es/info/derechosOAI
Fecha:: 2012
Tipo de recurso:: text (article)

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1. <dc:title>XBRL and Integrated Reporting: the Spanish Accounting Association Taxonomy approach</dc:title>
2. <dc:creator>Mora Gonzálbez, Javier</dc:creator>
3. <dc:creator>Mora Rodríguez, María</dc:creator>
4. <dc:subject>XBRL</dc:subject>
5. <dc:subject>Dimensions</dc:subject>
6. <dc:subject>Formulae</dc:subject>
7. <dc:subject>Financial information</dc:subject>
8. <dc:subject>Integrated reporting</dc:subject>
9. <dc:description>Recently, the International Integrated Reporting Council (IIRC) developed a Discussion Paper (DP), offering initial proposals for the development of an International Integrated Reporting Framework, combining and connecting financial and non-financial information, including past and future information and outlining the next steps towards its creation and adoption. Among different aspects and elements of a future integrated report, the DP develops the idea of a report supported by XBRL (eXtensible Business Reporting Language). The aim of this article is to explain the proposal made to the IIRC by the Spanish Accounting and Business Administration Association (Asociación Española de Contabilidad y Administración de Empresas, AECA), of a taxonomy for integrated reporting. In that proposal, the Association made use of the most recent technical developments of XBRL, which are briefly discussed in the first part of the article.</dc:description>
10. <dc:publisher>Universidad de Huelva: Servicio de Publicaciones</dc:publisher>
11. <dc:date>2012</dc:date>
12. <dc:type>text (article)</dc:type>
13. <dc:identifier>http://dialnet.unirioja.es/servlet/oaiart?codigo=3923773</dc:identifier>
14. <dc:identifier>(Revista) ISSN 1577-8517</dc:identifier>
15. <dc:source>The International Journal of Digital Accounting Research, ISSN 1577-8517, Vol. 12, Nº. 18, 2012, pags. 59-91</dc:source>
16. <dc:language>eng</dc:language>
17. <dc:rights>LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: http://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: http://dialnet.unirioja.es/info/derechosOAI</dc:rights>
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