أهمية لغة تقارير الأعمال الموسعة (XBRL)‎ كأداة لتفعيل الإفصاح المحاسبي الإلكتروني : عرض تجارب دولية و عربية

Abstract EN

This Study aimed to highlight the importance of the Extended Business Report Language (XBRL) as a tool to activate electronic accounting disclosure by addressing a set of basic concepts related to both (XBRL) and electronic accounting disclosure, in addition to reviewing some international and Arabic experiences in adopting the (XBRL) as a tool for electronic accounting disclosure.

The study concluded that (XBRL) plays an important role in activating electronic accounting disclosure, by simplifying the procedures for publishing financial reports through the standard classification of financial statements, in addition to reducing the cost and time of obtaining these reports.