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Raportarea financiara în format electronic

Author

Listed:
  • HORGA, Mihaela

    (Universitatea Valahia)

  • COMAN, Marius

    (Universitatea Valahia)

Abstract

Translation of financial reports in electronic format has progressed with the development of new information technologies. XBRL in the current period is the link between information technology (XML) and accounting standards (GAAP) ensuring economic community published in a variety of formats, extract and automatically exchange financial statements. Further development of this standard, non-applicable in Romanian financial industry, is in charge of a consortium of powerful players (Microsoft, IBM) of world market. Paper: http://ccefa.spiruharet.ro/materiale/dder.pdf

Suggested Citation

  • HORGA, Mihaela & COMAN, Marius, 2009. "Raportarea financiara în format electronic," Papers 2009/116, Osterreichish-Rumanischer Akademischer Verein.
    • Handle: RePEc:ris:sphedp:2009_116
    as

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    More about this item

    Keywords

    e-business; XBRL; XARL; Situatii financiare;
    All these keywords.

    JEL classification:

    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists

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