دور لغة تقارير الأعمال الموسعة XBRL في تحسين جودة الإفصاح المحاسبي الإلكتروني بالتطبيق على مصرف الموصل للتنمية و الاستثمار

Abstract EN

The study dealt with how to benefit from the XBRL language in the development of electronic accounting disclosure through asking several questions about how and the extent to which this language can actually be applied to one of the Iraqi banking institutions.

The study took into account the unified accounting system which has its own application on the various economic sectors in Iraq.

It includes including the banking sector.

The researchers concluded that XBRL can process the data in different accounting languages and standards according to generally accepted accounting principles.

This can be flexibly modified to meet the various requirements and uses.

The Bank of Mosul or any other economic unit can build a dictionary of its own classification and development to make it compatible with the Dictionary of international classifications.