XBRL - a new language for accounting and finance professionals
Ioan I. ANDONE · 2004
XBRL - this new challenge for the economists is a future technology for financial reporting on the Internet. In this paper we presents some ideas about the language, the future of financial reporting, users and uses, the support and international consortium's organizations, the soft- ware, and the new objectives of education. Keywords: the financial reporting, languages, specification, taxonomies, the role of the pro- fessionals, software, education ntroducere XBRL este un mijloc de comunicare mai usor, mai rapid si mai eficient al informaţiei financiar-contabile. De fapt este un subset al limbajului XML (eXtensible Markup Lan- guage), la rândul sau un subset al limbajului SGML (Standard Generalized Markup Lan- guage). De aceea, pentru a cunoaste si folosi perfect limbajul XBRL trebuie inţeles si cu- noscut limbajul XML. XML este un limbaj de formatare a documentelor de orice tip in vederea introducerii lor in recipiente speciale similare rândurilor si coloanelor din tabelele