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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
... (ESEF) IFRS structured data SAP SE SEC European Union Accounting is lagging other domains in digitization. The way we address presentation and disclosure issues in standard-setting still seems to be largely guided (and limited) by thinking about a printed page rather than about a screen. I...
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