مجلة أرصاد للدراسات الاقتصادية والإدارية
Volume 6, Numéro 2, Pages 11-30
2023-12-31

The Relationship Between Extended Business Reporting Language (xbrl) And Electronic Accounting Disclosure



Authors : Labreche Ghania . َamara Meriem .

Abstract

This study aims to shed light on the relationship between Extensible Business Reporting Language (XBRL), electronic accounting disclosure in the field of accounting and finance. The latter, which caused a global uproar in the consolidation of the financial statements presented, of the electronic accounting disclosure process requires the existence of specialized programs to display financial and accounting statements effectively and systematically on the Internet. The success of the electronic accounting disclosure process requires the presence of factors such as specialized programs and simple language, and this is what we have noticed in the Extended Business Reporting Language (XBRL), where it’s role lies in simplifying and standardizing financial statements. The Extensible Business Reporting Language (XBRL) is a standard tool that facilitates the process of exchanging financial information between applications and systems, and helps in transforming then into a form that can be displayed on the internet. The study concluded that there is a relationship between extensible Business Reporting Language (XBRL) and electronic disclosure, both of which are essential in organizations' communication with investors and the public. (XBRL) ensures clarity and accuracy of information in electronic disclosures and facilitates understanding of financial concepts. It also ensures linguistic and cultural compatibility, reducing confusion and misunderstandings in interactions between stakeholders. The descriptive approach and analysis were used to identify and define the most important concepts, and finally the conclusion was drawn that links the relationship between electronic accounting disclosure and Extensible Business Reporting Language (XBRL). In the end, meeting points were reached between them. Keywords: Extensible Business Reporting Language (XBRL), Electronic Accounting Disclosure, Financial Reporting JEL classification: M4, M40, M42

Keywords

Extensible Business Reporting Language (XBRL), Electronic Accounting Disclosure, Financial Reporting

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