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Keywords: SEC
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Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2023) 38 (2): 125–153.
Published: 01 May 2023
...Mark A. Holtzblatt; Kristine M. Brands ABSTRACT This case enables students to investigate recent financial reporting mandates requiring EU and SEC IFRS filers to digitize financial reports using IFRS-based taxonomies and iXBRL. EU filers are mandated by the ESMA to file IFRS‐iXBRL financial...
