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The XBRL format – currently best known in financial reporting through SEC filings in the USA – is designed for purely machine-based evaluation and can only be displayed in human-readable format with special viewer software. The European Securities and Markets Authority (ESMA) wants to correct this drawback by using iXBRL development to provide clear presentations to other stakeholders. iXBRL integrates the machine-readable structure into an XHTML document that can be viewed in any web browser. The iXBRL document, as well as the basic structure (taxonomy) developed and defined by ESMA, correspond with the required ESEF format.
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Barrrantes/Dix/Mittelbach-Hörmanseder: XBRL –Entwicklungen in der Digitalisierung der Unternehmensberichterstattung, in Rechnungswesen RWZ 6/2019