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XBRL, un nouveau standard de communication financière

Author

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  • Pascal Alphonse

    (LUMEN - Lille University Management Lab - ULR 4999 - Université de Lille)

Abstract

In the space of a decade, a new digital communication standard, XBRL, has profoundly transformed the communication, access and processing of financial and, now, non-financial regulatory information. This article presents the XBRL standard and the key stages in its development, analyzes its contributions to the business world and proposes a discussion on the thorny issue of quality assurance for XBRL reports.

Suggested Citation

  • Pascal Alphonse, 2023. "XBRL, un nouveau standard de communication financière," Working Papers hal-04138189, HAL.
    • Handle: RePEc:hal:wpaper:hal-04138189
    Note: View the original document on HAL open archive server: https://hal.science/hal-04138189
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    More about this item

    Keywords

    XBRL eXtensible Business Reporting Language; Financial Reporting; Accounting; Auditing; XBRL;
    All these keywords.

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