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Electronic Data Format XBRL: Recent Development and Prospects in the EU

In: Digitalization in Finance and Accounting

Author

Listed:
  • Veronika Staňková

    (University of Economics, Prague)

Abstract

Recently the European Commission has given its endorsement new EU regulation mandating all companies listed on the EU market to codify its annual financial statements in the European Single Electronic Format (ESEF) that is based on the XBRL technology. Building on previous literature and documents published by the EU, the aim of this chapter is to introduce XBRL in financial reporting and provide an overview of the evolution of ESEF in the EU. Additionally, this paper identifies key benefits it can bring to the preparers and to the users of the financial statements, respectively.

Suggested Citation

  • Veronika Staňková, 2021. "Electronic Data Format XBRL: Recent Development and Prospects in the EU," Springer Proceedings in Business and Economics, in: David Procházka (ed.), Digitalization in Finance and Accounting, pages 37-46, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-55277-0_4
    DOI: 10.1007/978-3-030-55277-0_4
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