A rápida difusão de um produto ou conceito, através da Internet, pode criar novos modelos de divulgação das informações. De uma forma pontual, essa questão pode ser aplicada ao caso do XBRL – eXtensible Business Reporting Language, linguagem que está sendo estudada em vários países do mundo, para divulgação das informações financeiras pela Internet. Este trabalho teve como objetivo principal conhecer o estado da arte do XBRL, saber suas perspectivas e sua evolução, avaliar o estágio atual de nosso país na divulgação de informações financeiras, via Internet, e procurar mostrar possíveis caminhos a serem aqui buscados, visando estar alinhado com o desenvolvimento mundial. Para isto procurou-se descobrir como surgiu a linguagem, conhecer suas vantagens e desvantagens, saber onde estão localizados os principais pólos de desenvolvimento no mundo, conhecer grupos de pesquisa, instituições envolvidas e os eventos relacionados ao assunto, saber quais empresas no mundo estão se preparando para divulgar suas informações financeiras utilizando-se desta linguagem, conhecer como as entidades governamentais e reguladoras do mercado financeiro dos diversos países estão se envolvendo em sua implementação, detectar as principais iniciativas que estão sendo tomadas e as buscas e perspectivas de crescimento do XBRL no meio organizacional e, paralelamente, no meio acadêmico mundial. Procurou-se também verificar os esforços que vem sendo feitos para se criar as chamadas taxonomias dentro da estrutura do XBRL. Utilizou-se para isto uma análise bibliográfica e documental. Complementando, realizando-se uma pesquisa exploratória com as empresas de capital aberto no Brasil, através da aplicação de questionário de pesquisa, procurou-se detectar como está a divulgação de demonstrações financeiras pela Internet, por nossas empresas, e as perspectivas de crescimento do XBRL em nosso meio empresarial. Resultados apontaram que países como Estados Unidos, Alemanha e Japão se destacam nas iniciativas de implementação do XBRL, e outros grupos de estudo, chamados jurisdições, em vários países da Ásia e Europa têm sido criadas e estão empenhadas neste projeto. Resultados dos questionários aplicados às empresas de capital aberto do país apontaram também que a Internet já está sendo utilizada pela grande maioria das empresas de capital aberto do país, para divulgarem suas informações financeiras, mas que o XBRL ainda em fase de tomada de conhecimento pela grande maioria de nossas empresas, necessitando uma alavancagem, principalmente de instituições governamentais ou reguladoras do mercado financeiro, visando concentrar esforços para que se emparelhe com o desenvolvimento já verificado a nível mundial. / The fast dissemination of a product or a concept on the Internet may create new models for information release. This may be specifically applied to the XBRL – eXtensible Business Reporting Language – case under study in different countries in the world for the dissemination of financial information on the Internet. This research work had the major purpose of identifying XBRL state-of-the-art, its perspectives and its evolution, as well as to assess the current status of financial information dissemination on the Internet in Brazil, while trying to show the possible pathways to be pursued to get to be in line with world development. In order to do that the early beginning of the language was studied, probing at its advantages and disadvantages, and also: where the major poles of development are located all over the world; ongoing research groups and the institutions involved; related events; which companies in the world are getting ready to disseminate financial information through that language; which governmental and regulatory agencies in the financial markets of different countries are getting involved in implementation; the detection of major initiatives being taken; the search for and the perspectives for XBRL expansion in the organizational sector and concurrently in the world academic environment. The efforts towards the so-called XBRL taxonomies were also probed into. Documental and reference analysis were used for that purpose. Additionally, through exploratory research with open capital companies in Brazil – through the application of a questionnaire – the attempt to detect the dissemination of financial statements on the Internet by companies in this country was also carried out, focusing the perspectives for XBRL use expansion in the business environment. Results showed that countries such as the United States, Germany, and Japan stand out in XBRL implementation initiatives. Other study groups – called jurisdictions – in a number of countries in Asia and Europe have been created and are diligent in the project. Results of questionnaires applied to open capital companies also showed that the Internet has been used by most open capital companies in this country for the purpose of financial information dissemination, although XBRL is still in the awareness groundbreaking stage for most of those companies, therefore in need of leveraging especially among financial market government and regulatory agencies so as to concentrate efforts and keep up with development level already in place worldwide.

Práce zkoumá původ a obsah ekonomického a účetního jevu zvaného goodwill. V textu pak kombinuje teoretické úvahy s praktickými aspekty účtování podle konkrétních účetních úprav. Stručně jsou v ní popsány současné úpravy podle IAS/IFRS, US GAAP a úprava v ČR. Dále se práce zabývá věcným obsahem goodwillu, popisem jednotlivých konsolidačních konceptů, odpisováním a testováním na pokles hodnoty, vztahem prvotního a nakoupeného goodwillu a vykazováním nehmotných aktiv obecně. Zvláštní kapitola je věnována daňovým souvislostem. Představeno je konsorcium Enhanced Business Reporting, zabývající se unifikovaným vykazováním tzv. nefinančních informací. V závěru se práce zabývá aktuálně připravovanou novelizací IFRS 3 a s ní souvisejícím konceptem totálního goodwillu.

A rápida difusão de um produto ou conceito, através da Internet, pode criar novos modelos de divulgação das informações. De uma forma pontual, essa questão pode ser aplicada ao caso do XBRL – eXtensible Business Reporting Language, linguagem que está sendo estudada em vários países do mundo, para divulgação das informações financeiras pela Internet. Este trabalho teve como objetivo principal conhecer o estado da arte do XBRL, saber suas perspectivas e sua evolução, avaliar o estágio atual de nosso país na divulgação de informações financeiras, via Internet, e procurar mostrar possíveis caminhos a serem aqui buscados, visando estar alinhado com o desenvolvimento mundial. Para isto procurou-se descobrir como surgiu a linguagem, conhecer suas vantagens e desvantagens, saber onde estão localizados os principais pólos de desenvolvimento no mundo, conhecer grupos de pesquisa, instituições envolvidas e os eventos relacionados ao assunto, saber quais empresas no mundo estão se preparando para divulgar suas informações financeiras utilizando-se desta linguagem, conhecer como as entidades governamentais e reguladoras do mercado financeiro dos diversos países estão se envolvendo em sua implementação, detectar as principais iniciativas que estão sendo tomadas e as buscas e perspectivas de crescimento do XBRL no meio organizacional e, paralelamente, no meio acadêmico mundial. Procurou-se também verificar os esforços que vem sendo feitos para se criar as chamadas taxonomias dentro da estrutura do XBRL. Utilizou-se para isto uma análise bibliográfica e documental. Complementando, realizando-se uma pesquisa exploratória com as empresas de capital aberto no Brasil, através da aplicação de questionário de pesquisa, procurou-se detectar como está a divulgação de demonstrações financeiras pela Internet, por nossas empresas, e as perspectivas de crescimento do XBRL em nosso meio empresarial. Resultados apontaram que países como Estados Unidos, Alemanha e Japão se destacam nas iniciativas de implementação do XBRL, e outros grupos de estudo, chamados jurisdições, em vários países da Ásia e Europa têm sido criadas e estão empenhadas neste projeto. Resultados dos questionários aplicados às empresas de capital aberto do país apontaram também que a Internet já está sendo utilizada pela grande maioria das empresas de capital aberto do país, para divulgarem suas informações financeiras, mas que o XBRL ainda em fase de tomada de conhecimento pela grande maioria de nossas empresas, necessitando uma alavancagem, principalmente de instituições governamentais ou reguladoras do mercado financeiro, visando concentrar esforços para que se emparelhe com o desenvolvimento já verificado a nível mundial. / The fast dissemination of a product or a concept on the Internet may create new models for information release. This may be specifically applied to the XBRL – eXtensible Business Reporting Language – case under study in different countries in the world for the dissemination of financial information on the Internet. This research work had the major purpose of identifying XBRL state-of-the-art, its perspectives and its evolution, as well as to assess the current status of financial information dissemination on the Internet in Brazil, while trying to show the possible pathways to be pursued to get to be in line with world development. In order to do that the early beginning of the language was studied, probing at its advantages and disadvantages, and also: where the major poles of development are located all over the world; ongoing research groups and the institutions involved; related events; which companies in the world are getting ready to disseminate financial information through that language; which governmental and regulatory agencies in the financial markets of different countries are getting involved in implementation; the detection of major initiatives being taken; the search for and the perspectives for XBRL expansion in the organizational sector and concurrently in the world academic environment. The efforts towards the so-called XBRL taxonomies were also probed into. Documental and reference analysis were used for that purpose. Additionally, through exploratory research with open capital companies in Brazil – through the application of a questionnaire – the attempt to detect the dissemination of financial statements on the Internet by companies in this country was also carried out, focusing the perspectives for XBRL use expansion in the business environment. Results showed that countries such as the United States, Germany, and Japan stand out in XBRL implementation initiatives. Other study groups – called jurisdictions – in a number of countries in Asia and Europe have been created and are diligent in the project. Results of questionnaires applied to open capital companies also showed that the Internet has been used by most open capital companies in this country for the purpose of financial information dissemination, although XBRL is still in the awareness groundbreaking stage for most of those companies, therefore in need of leveraging especially among financial market government and regulatory agencies so as to concentrate efforts and keep up with development level already in place worldwide.

Im Zuge der zunehmenden Digitalisierung von Unternehmens- und Finanzdaten war es ein Industriekonsortium, das auf Basis der eXtensible Markup Language (XML) die Sprache eXtensible Business Reporting Language (XBRL) entwickelte und damit die Finanzberichterstattung in ein neues Zeitalter versetzte. Internetbasiert, plattform-unabhängig, vergleichbar, transparent und in Echtzeit sollen Geschäftsdaten mittels der XBRL übertragen werden und zur Verfügung stehen. Die kumulative Dissertation untersucht dazu den Spannungsbogen zwischen Flexibilität und Automatisierbarkeit im Rahmen der XBRL-basierten Finanzberichterstattung. Neben der wissenschaftstheoretischen Auseinandersetzung mit Standards gibt die Dissertation einen systematischen Überblick von wissenschaftlichen Publikation zur XBRL-Forschung. Im Detail erbringt die Arbeit einen umfassenden und systematischen empirischen Nachweis zur Verwendung von erweiterten Berichtskonzepten sowie den empirischen Nachweis der Ausprägungen von einzelnen Konflikttypen in XBRL-basierten Finanzberichten und erweitert somit die bestehende wissenschaftliche Literatur um die gewonnenen Ergebnisse und Erkenntnisse. Die darauf aufbauende Methode steigert die Vergleichbarkeit der Finanzberichte und verwendet Techniken, welche Konflikte erkennen und diese nach Konflikttypen unterscheiden. Gleichzeitig werden die Möglichkeiten und Grenzen der Arbeit verdeutlicht und zukünftige Forschungsthemen aufgeführt.

During the early 1970's two trends emerged in the South African business environment. The first trend was that the number of diversified enterprises started increasing, and the second trend was that there was a steady increase in the activities and power of trade unions. These two trends were considered during the evaluation of prior research on the topic of segment reporting. Prior research on segment reporting focused on the usefulness of segment reporting, the problems associated with segment identification, the objections to providing segment information, and the extent to which diversified companies disclose segment information. Using the trends identified and the prior research, the research problem developed was as follows: are the segment disclosures of South African listed companies sufficient to meet the information needs of trade unions in South Africa, and if not, what additional information do trade unions require? The research problem was limited to listed companies as it was identified that trade unions may experience difficulty in obtaining information which is not available to the general public. In addressing the problem, the following three objectives were formulated: (i) to determine if trade unions use segment information, (ii) to determine what their requirements are in respect of segment information, and (iii) if trade unions do not use segment information, to determine why segment information is not used. In order to achieve these three objectives, it was necessary to conduct a survey of trade unions on their use of segment information. This survey was undertaken as a series of replicative case studies with the primary data being obtained by means of interviews. Generalisations were then made about the use that trade unions make of segment information. The main conclusions to this research were: (i) trade unions use segment information unless they are part of a national bargaining forum, (ii) trade unions consider segment information to be at least as useful as consolidated information, and (iii) trade unions use segment information primarily to form the basis for wage negotiations and to assess overall company performance. Once these conclusions had been drawn, the results were compared to results of a survey of investment analysts in South Africa, and evaluated against proposals contained in the International Exposure Draft (E51) on segment reporting. There were similarities between the segment itnformation needs of trade unions and investment analysts, although the trade unions required more information regarding employees and the remuneration of management. Trade unions also indicated that the proposals contained in the exposure draft would be acceptable, although the unions would require more employee information on a segment basis to be disclosed. Thus, the research project achieved its objectives. In addition, areas for further research within the area of segment reporting were identified. / Thesis (M.Acc.)-University of Natal, 1997.

Im Zuge der zunehmenden Digitalisierung von Unternehmens- und Finanzdaten war es ein Industriekonsortium, das auf Basis der eXtensible Markup Language (XML) die Sprache eXtensible Business Reporting Language (XBRL) entwickelte und damit die Finanzberichterstattung in ein neues Zeitalter versetzte. Internetbasiert, plattform-unabhängig, vergleichbar, transparent und in Echtzeit sollen Geschäftsdaten mittels der XBRL übertragen werden und zur Verfügung stehen. Die kumulative Dissertation untersucht dazu den Spannungsbogen zwischen Flexibilität und Automatisierbarkeit im Rahmen der XBRL-basierten Finanzberichterstattung. Neben der wissenschaftstheoretischen Auseinandersetzung mit Standards gibt die Dissertation einen systematischen Überblick von wissenschaftlichen Publikation zur XBRL-Forschung. Im Detail erbringt die Arbeit einen umfassenden und systematischen empirischen Nachweis zur Verwendung von erweiterten Berichtskonzepten sowie den empirischen Nachweis der Ausprägungen von einzelnen Konflikttypen in XBRL-basierten Finanzberichten und erweitert somit die bestehende wissenschaftliche Literatur um die gewonnenen Ergebnisse und Erkenntnisse. Die darauf aufbauende Methode steigert die Vergleichbarkeit der Finanzberichte und verwendet Techniken, welche Konflikte erkennen und diese nach Konflikttypen unterscheiden. Gleichzeitig werden die Möglichkeiten und Grenzen der Arbeit verdeutlicht und zukünftige Forschungsthemen aufgeführt.

為改善資訊揭露環境，並增進上市公司的資訊透明度，上海證券交易所在2004年起對所有上市公司強制實施XBRL財務報導格式，本研究檢驗強制實施XBRL財務報導格式對於公司經營績效之影響，以上海證券交易所上市公司為研究對象，研究期間為2003年至2010年，並考慮中國國有企業的特色，將樣本公司分為國有企業與民營企業，分別檢視強制實施XBRL財務報導格式對其經營績效之影響。基於中國國有企業之組織特性，本研究假設僅有民營企業可獲益於強制實施XBRL財務報導格式，並因此提升經營績效。實證結果顯示，確實僅有民營企業獲得XBRL財務報導的效益，在強制實施XBRL財務報導格式後經營績效提升，但由於組織特性的關係，強制實施XBRL財務報導格式的預期效益並未顯現在國有企業，對中國國有企業來說，資訊透明度與外部監督的提升不足以解決其經營上之代理問題。