지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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Since the introduction of IFRSs, researchers have studied the effects of new reporting standards on accounting practices and information quality but the effects of applying XBRL. This paper introduces and reviews guidelines for applying XBRL in a new environment.
IFRSs allow firms and management to use flexible forms of financial statements for the reporting purpose. The use of flexible financial statements make some users anxious about the statements’ comparability, e. g., comparability between firms.
XBRL provide technical guidelines on financial reporting. Through the process of XBRL taxonomy development, the authority may improve comparability of financial statements, at least, for in the same industry.
IFRSs allow firms and management to use flexible forms of financial statements for the reporting purpose. The use of flexible financial statements make some users anxious about the statements’ comparability, e. g., comparability between firms.
XBRL provide technical guidelines on financial reporting. Through the process of XBRL taxonomy development, the authority may improve comparability of financial statements, at least, for in the same industry.
목차
개요
Ⅰ. 서론
Ⅱ. XBRL and its current status in Korea
Ⅲ. Conclusions
References
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UCI(KEPA) : I410-ECN-0101-2013-325-002903770