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Development and Evaluation of a Prototype web XBRL-Enabled Financial Platform for the Generation and Presentation of Financial Statements according to IFRS
2015
International Journal of Accounting and Taxation
The main objective of IFRS is to provide a common qualitative accounting basis and to promote greater transparency and comparability of financial reporting across the world. However, the success of IFRS depends on how financial information flows within the company and in which format is represented to outside users. Therefore, accounting information systems and web financial applications should meet the qualitative criteria of IFRS. Also, it is necessary to introduce new advanced technologies
doi:10.15640/ijat.v3n1a5
fatcat:xm3vh6ks3ndrfcamzya5lmsuuq