Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS)
Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS)
Enrique Bonsón,Virginia Cortijo,Tomás Escobar
2009 · DOI: 10.1016/j.accinf.2008.10.002
International Journal of Accounting Information Systems · 126 Citations
TLDR
This paper examines whether the IFRS-GP taxonomy adequately covers European companies' dissemination practices and strengthens the benefits of XBRL, and sheds light on directions that may lead to the improvement of this taxonomy.