Abstract

http://ssrn.com/abstract=1595122
 
 

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Using XBRL to Transform Existing Financial Statements into the Proposed Presentation Format


Zane L. Swanson


University of Central Oklahoma

Olga Miranova


University of Central Oklahoma

August 8, 2010

Mustang Journal of Accounting and Finance, 2013

Abstract:     
The study presents a methodology utilizing extensible business reporting language (XBRL) to transform the traditional presentation format of financial statements into the format that the International Accounting Standards Board and the U.S. Financial Accounting Standards Board have proposed. The analysis reviews the subject matter, including the proposed presentation standard, applicable XBRL background, and a general development of the transformation process. Then, the study illustrates the process by applying the methodology to the financial statements of a specific company. Finally, the study highlights the major points of the analysis and suggests future directions for the research in the area. Latest version available in Mustang Journals.

Number of Pages in PDF File: 32

Keywords: Presentation, Standard, XBRL, Transformation

JEL Classification: M40, G10, C80

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Date posted: April 24, 2010 ; Last revised: August 6, 2014

Suggested Citation

Swanson, Zane L. and Miranova, Olga, Using XBRL to Transform Existing Financial Statements into the Proposed Presentation Format (August 8, 2010). Mustang Journal of Accounting and Finance, 2013. Available at SSRN: http://ssrn.com/abstract=1595122 or http://dx.doi.org/10.2139/ssrn.1595122

Contact Information

Zane L. Swanson (Contact Author)
University of Central Oklahoma ( email )
100 North University Drive
Edmond, OK 73034
United States
Olga Miranova
University of Central Oklahoma ( email )
100 North University Drive
Edmond, OK 73034
United States
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