Abstract
This paper will discuss where financial reporting is heading, how such financial reporting according to EU standards should be done in XML and XBRL technology, and why electronic signatures such as XMLDSIG and XAdES should secure this.
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References
Information with regard to XML can be found at www.w3c.org
For all information with regard to XBRL, please visit www.xbrl.org
For accounting standards and how they come to fruition, visit www.iasb.org.uk
Visit PricewaterhouseCoopers’ XBRL web site at www.pwcglobal.com/xbrl
To witness how XBRL can change the organization of a stock exchange, visit the NASDAQ demo at www.nasdaq.com/xbrl
Also, many other demos can be found at www.xbrl.org/demos/demos.htm
Additional information with regard to financial reporting can be found at www.buildingpublictrust.com as well as at www.pwcglobal.com/xbrl.
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© 2004 Friedr. Vieweg & Sohn Verlagsgesellschaft/GWV Fachverlage GmbH,Wiesbaden
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Sel, M. (2004). Secure Financial Reporting through XBRL and Electronic Signatures. In: Securing Electronic Business Processes. Vieweg+Teubner Verlag. https://doi.org/10.1007/978-3-322-84982-3_16
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DOI: https://doi.org/10.1007/978-3-322-84982-3_16
Publisher Name: Vieweg+Teubner Verlag
Print ISBN: 978-3-528-05887-6
Online ISBN: 978-3-322-84982-3
eBook Packages: Springer Book Archive