¿Fuimos los primeros en apostar por una de las principales innovaciones en sistemas de información? Investigación de las motivaciones de los pioneros españoles en XBRL

  1. Escobar Rodríguez, Tomás
  2. Gago Rodríguez, Susana
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2012

Volumen: 15

Número: 1

Páginas: 91-108

Tipo: Artículo

DOI: 10.1016/S1138-4891(12)70039-0 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

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Currently, the use of the standard is spreading to all areas. In the public sector, a taxonomy for the rendering of accounts by the Local Entities of the Ministry of Economy and Finance has been developed, on the initiative of the General Inspectorate of the Administration of the State, the Ministry of Economy and Finance, and the General Directorate of Financial Coordination with the Autonomous Communities and with Local Entities. In the private sector, the taxonomies of the Institute of Accounting and Auditing of Accounts of the Ministry of Economy and Finance (ICAC) and of the National Commission of the Securities Market (CNMV) are significant.

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