Progress on XBRL from an Australian perspective

Jim Richards · Greg Tower

16 citations0/0 files storedAustralian Accounting Review

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Financial Reporting and XBRL Accounting Theory and Financial Reporting E-Government and Public Services

Abstract

This study examines the progress of XBRL (extensible Business Reporting Language) in the Australian context. XBRL has the potential to be the digital language for data transfer and integration of business systems. The paper describes the nature of XBRL and notes that the Australian Prudential Regulation Authority (APRA) has mandated its use. We review the implications of XBRL, such as audit assurance issues, comparability and real‐time reporting, and conclude that XBRL has the potential to enhance financial accounting reporting. What is needed is the completion of the enabling technology, simplification and acceptance.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 16 citations exist upstream.

References

2001The production and use of semantically rich accounting reports on the Internet: XML and XBRL 2000Finally, Business Talks the Same Language

Cited by

2014Standard Business Reporting in Australia: Past, Present, and Future

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.