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Xbrl: M the New Reporting

In: Computers and Technology

Submitted By jadidio
Words 2115
Pages 9
Running head: XBRL: THE NEW REPORTING

XBRL: The New Reporting
Julie Mercer
Strayer University

Chapter One Introduction This chapter consists of research ideas relating to eXtensible Business Reporting Language or XBRL, also how the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) are moving towards this type of reporting. The chapter consists of context of the problem, statement of the problem, research question and sub-questions, significance of the problem, research design and methodology, and organization of study. The chapter will also include a tentative reference list.
Context of the Problem There is a time limit as to when an organization has to report financials to the SEC. There are several forms that are required to be filed to the SEC by public organization, for the purpose of this research paper we will focus on quarterly statements (10-Q) and yearly statements (10-K). For the 10-Q the organization has forty-five days, after each of the first three quarter ends to file the report with the SEC and ninety days, after the fiscal year end. (Yuille, n.d.) Given the time-frame organizations have to report the quarterly earnings, it would seem to be enough, but let us look at an organization that has an enterprise resource planning (ERP) system, along with Hyperion Financial Manager (HFM). The ERP system captures data from all the locations, if the organization has more than one, this information is then fed into the HFM system, at this point the information is consolidated at the segment level. This consolidated information in HFM is then reviewed by the financial accountants in charge of reporting the 10-Q. The financial reporting accountant starts extracting the data that is needed and inserting it into a Word document that will eventually become...

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...‫‪Archive of SID‬‬ ‫ﺑﺮﺭﺳﯽﻫﺎی ﺣﺴﺎﺑﺪﺍﺭی و ﺣﺴﺎﺑﺮﺳﯽ‬ ‫ﺷﻤﺎﺭﻩ 34 ـ ﺑﻬﺎﺭ 5831‬ ‫ﺹﺹ 42 ـ 3‬ ‫ﺑﺮﺭﺳﯽ ﺗﺄﺛﯿﺮ ﻓﻨﺎوﺭی ﺍﻃﻼﻋﺎﺕ ﺑﺮ وﯾﮋﮔﯽﻫﺎی ﮐﯿﻔﯽ ﺍﻃﻼﻋﺎﺕ‬ ‫ﺣﺴﺎﺑﺪﺍﺭی‬ ‫ﺣﺴﯿﻦ ﺍﻋﺘﻤﺎﺩی∗ ـ ﺷﻌﺒﺎﻥ ﺍﻟﻬﯽ∗∗ ـ ﮐﺎﻣﺮﺍﻥ ﺣﺴﻦﺁﻗﺎﯾﯽ∗∗∗‬ ‫ﺗﺎﺭﯾﺦ ﺩﺭﯾﺎﻓﺖ ﻣﻘﺎﻟﻪ: 02/4/38‬ ‫ﺗﺎﺭﯾﺦ ﺗﺎﯾﯿﺪ ﻧﻬﺎﯾﯽ: 71/2/58‬ ‫ﭼﮑﯿﺪﻩ‬ ‫ﻫﺪﻑ ﺍﺻﻠﯽ ﻣﻘﺎﻟﻪ "ﺑﺮﺭﺳﯽ ﺗﺄﺛﯿﺮ ﻓﻨﺎوﺭی ﺍﻃﻼﻋﺎﺕ ﺑﺮ وﯾﮋﮔﯽﻫﺎی ﮐﯿﻔﯽ ﺍﻃﻼﻋﺎﺕ ﺣﺴﺎﺑﺪﺍﺭی" ﺑﻮﺩﻩ و‬ ‫ﺑﻪ ﺍﯾﻦ ﺗﺮﺗﯿﺐ ﺳﺆﺍﻝ ﺍﺻﻠﯽ ﺑﺪﯾﻦ ﺻﻮﺭﺕ ﺑﯿﺎﻥ ﺷﺪ: ﺗﺄﺛﯿﺮ ﻓﻨﺎوﺭی ﺍﻃﻼﻋﺎﺕ ﺑﺮ ﻫﺮ ﯾﮏ ﺍﺯ وﯾﮋﮔﯽﻫﺎی‬ ‫ﮐﯿﻔﯽ ﺍﻃﻼﻋﺎﺕ ﺣﺴﺎﺑﺪﺍﺭی ﭼﮕﻮﻧﻪ ﺍﺳﺖ؟ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﺍﯾﻦﮐﻪ ﺍﻃﻼﻋﺎﺕ ﺣﺴﺎﺑﺪﺍﺭی، ﺣﺎﺻﻞ ﮔﺰﺍﺭﺵﮔﺮی‬ ‫ﺍﺳﺖ، ﺑﻨﺎﺑﺮﺍﯾﻦ ﺍﺑﺘﺪﺍ ﻧﻮﻉ ﮔﺰﺍﺭﺵﮔﺮی ﮐﻪ ﺑﺎ ﺑﻪﮐﺎﺭﮔﯿﺮی ﻓﻨﺎوﺭیﺍﻃﻼﻋﺎﺕ ﺑﻪﺩﺳﺖ ﻣﯽﺁﯾﺪ، ﺑﺮﺭﺳﯽ ﺷﺪ، و‬ ‫ﺳﭙﺲ ﺍﻃﻼﻋﺎﺕ ﺣﺎﺻﻞ ﺍﺯ ﮔﺰﺍﺭﺵﮔﺮی، ﺍﺯ ﻧﻈﺮ ﮐﯿﻔﯿﺖ ﻣﻮﺭﺩ ﺑﺮﺭﺳﯽ ﻗﺮﺍﺭ ﮔﺮﻓﺖ.‬ ‫ﺑﻪ ﻣﻨﻈﻮﺭ ﺗﻌﯿﯿﻦ ﺗﺄﺛﯿﺮ ﻓﻨﺎوﺭیﺍﻃﻼﻋﺎﺕ ﺑﺮ وﯾﮋﮔﯽﻫﺎی ﮐﯿﻔﯽ ﺍﻃﻼﻋﺎﺕ ﺣﺴﺎﺑﺪﺍﺭی، ﺍﺑﺘﺪﺍ ﺑﺎ ﺑﺮﺭﺳﯽ‬ ‫ﮔﺴﺘﺮﺩﻩ ﻣﺒﺎﻧﯽ ﻧﻈﺮی، ﺷﺒﮑﻪ ﻣﻨﻄﻘﯽ ﺗﺄﺛﯿﺮ ﻓﻨﺎوﺭی ﺍﻃﻼﻋﺎﺕ ﺑﺮ ﻫﺮ ﯾﮏ ﺍﺯ وﯾﮋﮔﯽﻫﺎی ﮐﯿﻔﯽ ﺍﻃﻼﻋﺎﺕ‬ ‫ﺣﺴﺎﺑﺪﺍﺭی ﺗﺪوﯾﻦ ﺷﺪ. ﺳﭙﺲ ﻓﺮﺿﯿﻪﻫﺎی ﺗﺤﻘﯿﻖ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﺭوﺍﺑﻂ ﺍﺟﺰﺍی ﺍﺻﻠﯽ ﺷﺒﮑﻪ ﺷﮑﻞ ﮔﺮﻓﺖ.‬ ‫ﺩﺭ ﻧﻬﺎﯾﺖ، ﺑﺮﺍی ﺗﺄﯾﯿﺪ ﻓﺮﺿﯿﻪﻫﺎ ﺍﺯ ﺭوﺵﻫﺎی ﺁﻣﺎﺭی ﺁﺯﻣﻮﻥ و ﺁﻧﺎﻟﯿﺰ وﺍﺭﯾﺎﻧﺲ و ﺁﺯﻣﻮﻥ ﺩﺍﻧﮑﻦ ﺍﺳﺘﻔﺎﺩﻩ‬ ‫ﺷﺪ. ﯾﺎﻓﺘﻪﻫﺎی ﺗﺤﻘﯿﻖ ﺣﺎﮐﯽ ﺍﺯ ﺁﻥ ﺍﺳﺖ ﮐﻪ ﻓﻨﺎوﺭی ﺍﻃﻼﻋﺎﺕ ﺑﺎﻋﺚ ﺍﻓﺰﺍﯾﺶ ﻣﺮﺑﻮﻁ ﺑﻮﺩﻥ ﺍﻃﻼﻋﺎﺕ‬ ‫ﺣﺴﺎﺑﺪﺍﺭی و ﮐﺎﻫﺶ ﻗﺎﺑﻠﯿﺖ ﺍﻋﺘﻤﺎﺩ ﺁﻥ ﻣﯽﺷﻮﺩ و ﻗﺎﺑﻠﯿﺖ ﻣﻘﺎﯾﺴﻪ ﺭﺍ ﻧﯿﺰ ﺑﻪ ﻣﯿﺰﺍﻥ ﮐﻢ ﺍﻓﺰﺍﯾﺶ ﻣﯽﺩﻫﺪ.‬ ‫وﺍژﻩﻫﺎی ﮐﻠﯿﺪی: ﻓﻨﺎوﺭی ﺍﻃﻼﻋﺎﺕ، وﯾﮋﮔﯽﻫﺎی ﮐﯿﻔﯽ ﺍﻃﻼﻋﺎﺕ ﺣﺴﺎﺑﺪﺍﺭی، ﮐﯿﻔﯿﺖ‬ ‫ﮔﺰﺍﺭﺵﮔﺮی ﻣﺎﻟﯽ، ﻣﺮﺑﻮﻁ ﺑﻮﺩﻥ، ﻗﺎﺑﻠﯿﺖ ﺍﻋﺘﻤﺎﺩ، ﻗﺎﺑﻠﯿﺖ ﻣﻘﺎﯾﺴﻪ، ﮔﺰﺍﺭﺵﮔﺮی ﻣﺎﻟﯽ ﺑﻪﻫﻨﮕﺎﻡ‬ ‫∗ ﺍﺳﺘﺎﺩﯾﺎﺭ ﮔﺮوﻩ ﺣﺴﺎﺑﺪﺍﺭی ﺩﺍﻧﺸﮕﺎﻩ ﺗﺮﺑﯿﺖ ﻣﺪﺭﺱ‬ ‫∗∗ ﺍﺳﺘﺎﺩﯾﺎﺭ ﮔﺮوﻩ ﻣﺪﯾﺮﯾﺖ ﻓﻨﺎوﺭی ﺍﻃﻼﻋﺎﺕ ﺩﺍﻧﺸﮕﺎﻩ ﺗﺮﺑﯿﺖ ﻣﺪﺭﺱ‬ ‫∗∗∗ ﮐﺎﺭﺷﻨﺎﺱ ﺍﺭﺷﺪ ﺣﺴﺎﺑﺪﺍﺭی ﺩﺍﻧﺸﮕﺎﻩ......

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