Progress on XBRL from an Australian perspective

Australian Accounting Review

Volumn 14, Issue 32, 2004, Pages 81-88

  Richards, Jim ^a   Tower, Greg ^a  

^a MURDOCH UNIVERSITY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 85010213963     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.2004.tb00286.x     Document Type: Article

References (26)

1. Australian Prudential Regulation Authority, “But what is XBRL?", available from http: www.apra.gov.aupolicystatcomxbrl.htm.
2. Bovee, M., M. Ettredge., R. P. Srivastava., and M. Vasarhelyi., 2001, “Assessing the 07/31/2000 XBRL Taxonomy for Digital Financial Reports of Commercial and Industrial Firms”, working paper, University of Kansas.
3. Canadian Institute of Chartered Accountants (CICA), 2002, “Audit and Control Implications of XBRL”, CICA, Toronto.
4. Coffin, Z., 2001, “The Top 10 Effects of XBRL”, Strategic Finance, June: 64-7.
5. Coffin, Z. W., M. Hamscher., M., Willis, E. E. Cohen., W. Harding., and Matherne, 2000, “Extensible Business Reporting Language: An Overview for Financial Executives”, Available from http: www.xbrl.orgBriefingRoom.htm.
6. Cohen, E. E., and N. Hannon., 2000, “How XBRL will Change your Practice”, The CPA Journal, November: 36-41.
7. Covaleski, J. M., 2000a, “The Next Technology Revolution: XBRL”, Accounting Today, May 1-21: 1-53.
8. Covaleski, J. M., 2000b, “Mr. Smith, Horatio Alger - and now, Charles Hoffman”, Accounting Today, September 4-24: 22-26.
9. Debreceny, R., and G. Gray., 2001, “The Production and Use of Semantically Rich Accounting Reports on the Internet: XML and XBRL”, International Journal of Accounting Information Systems 2: 47-74.
10. Garthwaite, C., and A. Wallace., 2001, “XBRL: A Revolution in Financial Reporting”, Accounting and Business, April: 10-11.
11. Gray, G., 2001, “XBRL: Make Its Power Your Own”, California CPA, March/April: 27-8.
12. Hampton, L., and D. vun Kannon, 2001, Extensible Business Reporting Language (XBRL) Specification, XBRL International, November.
13. Hannon, N., 2001a, “XBRL Shows Signs of Maturity”, Strategic Finance, January: 67-8.
14. Hannon, N., 2001b, “EDGAR Online Creates Repository for Financial Statements Tagged in XBRL”, Strategic Finance, February: 79-80.
15. Hannon, N., 2001c, “XBRL: It All Starts With a Dream”, Strategic Finance, April: 71-2.
16. Hucklesby, M., and J. Macdonald., 2000, “XBRL = Better, Faster, Cheaper”, Chartered Accountants Journal of New Zealand 79, 8: 34.
17. Kang, H. C., and S. H. C. Ng., 2000, “XBRL - A Singapore Perspective”, student submission to XBRL Competition 2000, Nanyang Technological University, Singapore.
18. Razeed, A., 2001, “Auditing Implications of Internet Reporting”, The Accounting Association of Australia and New Zealand annual conference, Auckland, New Zealand.
19. Rezaee, Z., and C. Hoffman., 2001, “Standardized Electronic Financial Reporting”, Internal Auditor, August: 47-51.
20. Rutberg, S., 2000, “XFRML The Language of Business”, The Secured Lender, Nov/Dec: 22, 24-66.
21. Swagerman, D. M., D. A. Wassenaar., and M. Van Elk, 2001, “Application of XBRL for Financial Reporting”, working paper, University of Twente.
22. Trimble, P. S., 2000, “Financial-Flavored XML Takes Shape”, Federal Computer Week, June: 40-42.
23. Watson, L. A., B. L. McGuire., and E. E. Cohen., 2000, “Looking at Business Reports Through XBRL-Tinted Glasses”, Strategic Finance, September: 40-5.
24. XBRL.SG, 2001, “A Proposal for Electronic Filing and Reporting of Business Performance Information”, discussion paper, Institute of Certified Public Accountants of Singapore, June.
25. XBRL International Specification Working Group, 2003, “XBRL 2.1 Specification Public Working Draft 2003-12-31".
26. Zarowin, S., and W. E. Harding., 2000, “Finally, Business Talks the Same Language”, Journal of Accountancy, August: 24-7, 30.