Category archive: Blog
The New Corporate Reporting Paradigm: Towards the Integrated Reporting Landscape With XBRL-Enabled Technology
Published in: Data Interactive – Hitachi – http://hitachidatainteractive.com Written by Javier Mora & María Mora Abstract The new Corporate Reporting generation, taking in consideration that the current reporting processes are driven by legal channels and the increased interest and needs of the companies, in the value creation and transparency that may be considered valuable by diverse groups…
Información Integrada: Propuesta de un modelo
INFORMACIÓN INTEGRADA: PROPUESTA DE UN MODELO Autores: Francisco Flores, José Luis Lizcano, María Mora y Manuel Rejón Ponentes del Documento AECA sobre Información Integrada La necesidad de una información integrada empresarial La crisis de confianza en la economía y sus agentes se achaca en gran medida a los problemas de transparencia informativa. Los inversores y demás usuarios de la…
XBRL and Integrated Scoreboard: The Spanish Accounting Association Taxonomy approach
Published in the The International Journal of Digital Accounting Research http://www.ijdar.org/ Authors: Javier Mora Gonzálbez. XBRL Spain. javier.mora@xbrl.org.es María Mora Rodríguez. AtoS. Spain. maria.mora@atos.net Abstract Recently, the International Integrated Reporting Council (IIRC) developed a Discussion Paper (DP), offering initial proposals for the development of an International Integrated Reporting Framework, combining and connecting financial and non-financial…