using.S. Key regulators are championing. Ust like ifrs convergence, xbrl adoption looks set to reshape the financial reporting landscape in Malaysia, thus indelibly affecting accountants and the profession at large. History AND overview Introduced in the 1990s by Charles Hoffman, eXtensible Business Reporting Language (known. In the coming years, accountants will need to become more familiar with the software, as how to write a university english thesis well as how to use the taxonomies, tags, instance documents, and validation. Users of xbrl prepared financial statements will not have to question whether or not the -9-. The adoption of xbrl by business entities is becoming easier as more and more xbrl -aware software products are becoming available. The development of xbrl is being overseen by xbrl International, a large non-profit organization comprised of over 500 major business, governmental, and academic entities. Conformance of xbrl to industry-accepted standards and government-mandated regulations: xbrl International has created specifications that conform to US Generally Accepted Accounting Principles (gaap International Financial Reporting Standards (ifrs as well as governmental regulations.
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According to accounting professors Won Gyun No (Iowa State University) and. The American Institute of Certified Public Accountants has released guidelines on how to provide assurance services on xbrl documents as well as sample assurance reports. Haley extensible business reporting language (. The Commission has also failed to require that the data be certified by the companys Chief Executive Officer or Chief Financial Officer (Steinert-Threlkeld, 2009). Industry experts have collaborated in the effort to produce these taxonomies.