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Keywords: European Single Electronic Format (ESEF)
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Journal Articles
Digitizing International Financial Reports with iXBRL and the IFRS Taxonomy: The Case of the European Union, U.S., and SAP SE
Available to Purchase
Journal:
Issues in Accounting Education
Issues in Accounting Education (2023) 38 (2): 125–153.
Published: 01 May 2023
... void of teaching cases in the literature addressing global implementations of iXBRL, the IFRS Taxonomy, and EU's European Single Electronic Format (ESEF). We thank Elizabeth Dreike Almer (senior editor), Ignace De Beelde (associate editor), and two anonymous reviewers for their helpful comments...