تعزيز الخصائص النوعية للمعلومات المحاسبية من خلال تبني لغة تقارير الأعمال الموسعة (XBRL)‎ : لجنة الأوراق المالية والبورصات (SEC)‎الأمريكية أنموذجا

Abstract EN

The research seeks to focus attention in the Extensible Business Reporting Language (XBRL) as a modern information technology application and its role in enhancing the qualitative characteristics of accounting information to serve the users of the information, selected/"US Securities and Exchange Commission (SEC)" Field For the study being a race in this area, and through what the market presentation of information shows that the language (XBRL) enhances the qualitative characteristics of accounting information, both in terms of presentation and quantity of information and the timing, neutrality and accuracy of its disclosure, which encourages all interested parties (preparers and users Information) using that language