XBRL y el nuevo modelo de reporting empresarial

Abstract

Intrinsic characteristics of XBRL can help to implement the new business reporting model developed by the AICPA in order to overcome the loss of relevance of tradicional business reporting models. The taxonomies, which are indispensable to be able to apply the standard, can potentially add value to the conceptual framework of EBR since they provide the semantic rules for areas of information that to date are not regulated and, therefore, a greater level of detail and specificity. In chapter four, we demonstrated that this process was successful in the case of the IFRS. Therefore, we can conclude that the EBR model can also add on to the technical and organizational advantages of XBRL. However, it is necessary to boost the process of diffusion of XBRL. To reach this goal, it is necessary to impel not only technological advantages but also institutional and organizational motivations.