Comparative Study of the Use of Extensible Business Reporting Language (XBRL) in Projects for the Supervision of Banking Institutions

The objective of this research is to make a comparative analysis of the use of Extensible Business Reporting Language (XBRL) in the projects undertaken for the mandatory filing of banks’ financial information in the United States and the European Union. The agencies overseeing these filing requireme...

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Bibliographic Details
Main Author: Myrna Berríos Pagan
Format: Article
Language:English
Published: International Institute of Informatics and Cybernetics 2011-08-01
Series:Journal of Systemics, Cybernetics and Informatics
Subjects:
Online Access:http://www.iiisci.org/Journal/CV$/sci/pdfs/QN610TJ.pdf