The USV Annals of Economics and Public Administration, Vol 17, No 1(25) (2017)

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COMPUTER MODELING OF FINANCIAL INFORMATION FOR BUSINESS PLANS (XBRL - EXTENSIBLE BUSINESS REPORTING LANGUAGE)

Valeriu Lupu

Abstract


The quality of a manager's decision improves based on high quality financial statements, hence the need to find means to increase the quality of financial reporting, specifically to increase the quality of the assurance process. The ultimate aim is to reduce the skepticism of users of financial data and to use XBRL as Internet-based technology to enable electronic preparation and exchange of worldwide financial statements.

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                     Ştefan cel Mare University of Suceava                   Faculty of Economics, Administration and Business
 

 

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