期刊名称：Studies and Scientific Researches: Economics Edition
印刷版ISSN：2066-561X
电子版ISSN：2344-1321
出版年度：2010
期号：15
页码：1-6
DOI：10.29358/sceco.v0i15.63
语种：English
出版社：University of Bacău
摘要：The simplification of the transfer of the information from financial statements to the users from different countries,its understanding and correct interpretation before taking decisions require the global unification of the accounting language to optimal fructify the benefits of an efficient and effective communication.Thus,a current concern of the specialists is to develop a universal language for financial reporting,the best achievement to date being represented by the XBRL (eXtensible Business Reporting Language).
