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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

Mark A. Holtzblatt, Kristine M. Brands
Journal: Issues in Accounting Education
Issues in Accounting Education (2023) 38 (2): 125–153.
https://doi.org/10.2308/ISSUES-2021-097
Published: 01 May 2023
... ( XBRL International 2021b ). The case examines the digitization experiences of the European Union (EU), the U.S., and SAP SE, the German multinational corporation. SAP SE is one of the first EU companies to implement IFRS-based XBRL and iXBRL financial statements for its financial filings, in both...
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