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Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. XBRL assurance is the auditor''s opinion on whether a financial statement or other business report published in XBRL, is relevant, accurate, complete, and fairly presented. An XBRL report is an electronic file and called instance in XBRL terminology. IFAC and other accounting organizations are discussing the topic to decide on a common approach and XBRL auditing standards. The auditor may give assurance to an XBRL financial statement, an XBRL business report and XBRL…mehr

Produktbeschreibung
Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. XBRL assurance is the auditor''s opinion on whether a financial statement or other business report published in XBRL, is relevant, accurate, complete, and fairly presented. An XBRL report is an electronic file and called instance in XBRL terminology. IFAC and other accounting organizations are discussing the topic to decide on a common approach and XBRL auditing standards. The auditor may give assurance to an XBRL financial statement, an XBRL business report and XBRL real-time reporting (often referred to as continuous reporting). The short term focus is on XBRL financial statements and regulatory reports, while the future focus is expected to be more on real-time reporting. An XBRL report is part of a digital reporting supply chain. The auditor can just focus on the reliability of the report itself.