oa Meditari : Research Journal of the School of Accounting Sciences - The impact of XBRL on the financial reporting supply chain : a South African case study
|Article Title||The impact of XBRL on the financial reporting supply chain : a South African case study|
|© Publisher:||University of Pretoria|
|Journal||Meditari : Research Journal of the School of Accounting Sciences|
|Publication Date||Jan 2008|
|Pages||43 - 58|
|Keyword(s)||Corporate reporting, Digital submissions, Extensible Business Reporting Language, Financial reporting, Performance management, Regulatory submissions, Reporting supply chain, XBRL and XML|
In recent times there have been major developments in the areas of digitising business information, which can impact the financial reporting supply chain. Such developments include the eXtensible Business Reporting Language (XBRL) technology. The South African regulator of financial services and a major South African retirement fund administrator were recently the first South African organisations to embark on an XBRL proof of concept initiative as part of an attempt to enhance their financial reporting supply chain, from initial data recording, to the submission of the reports, to the analysis of the data. This paper provides highlights of this initiative against the background of current XBRL developments, the financial reporting supply chain and the digitising efforts of such supply chains.
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