{"title":"XBRL的挑战:为投资者提供业务报告","authors":"Alison Jones, Mike K Willis","doi":"10.1108/09657960310491172","DOIUrl":null,"url":null,"abstract":"The Internet financial reporting language known as XBRL continues to develop and has now reached the point where much of its promised benefits are available. The authors look at the history of this project, provide a case study of how Morgan Stanley has made use of the system and predict some developments for the future.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"13 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2003-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"49","resultStr":"{\"title\":\"The challenge of XBRL: business reporting for the investor\",\"authors\":\"Alison Jones, Mike K Willis\",\"doi\":\"10.1108/09657960310491172\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The Internet financial reporting language known as XBRL continues to develop and has now reached the point where much of its promised benefits are available. The authors look at the history of this project, provide a case study of how Morgan Stanley has made use of the system and predict some developments for the future.\",\"PeriodicalId\":299727,\"journal\":{\"name\":\"Balance Sheet\",\"volume\":\"13 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2003-09-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"49\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Balance Sheet\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/09657960310491172\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Balance Sheet","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/09657960310491172","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The challenge of XBRL: business reporting for the investor
The Internet financial reporting language known as XBRL continues to develop and has now reached the point where much of its promised benefits are available. The authors look at the history of this project, provide a case study of how Morgan Stanley has made use of the system and predict some developments for the future.