Abstract

Přispěvek se věnuje obecně problemu komunikace podnikových dat, zejmena pak možnostem využiti otevřeneho formatu XBRL. Popsany jsou hlavni dopady implementace XBRL na ucetni výkaznictvi, jako je online reporting a kontinualni auditing. Zavěrem je zminěna funkce neziskove organizace XBRL International a informace o procesu implementace XBRL Komisi pro cenne papiry USA.

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