pobierz plik - Przedsiębiorczość i ZarzÄ dzanie

42
Justyna Fijałkowska, Małgorzata Jaruga-Baranowska
Bibliografia
CESR (2009), “Call for Evidence – The Use of a Standard Reporting Format For Financial
Reporting of Issuers Having Securities Admitted to Trading on Regulated Markets”,
27 Oct, Ref. CESR/09‐859
EU (2009), “A Consultation Paper on Review of the Accounting Directives: Cutting Accounting
Burden for Small Business / Review of the Accounting Directives”
FEE (2009), “eXtensible Business Reporting Language (XBRL) – The impact on the accountants
and auditors”, FEE Policy Statement, Standing for Trust and Integrity,
Auditing and Assurance, Financial Reporting, December
Garbellotto, G., (2009), XBRL Implementation Strategies: The Deeply Embedded Approach,
“Strategic Finance”, November
Hannon N., (2004), Why Should Management Accountants care about XBRL?, “Strategic
Finance”, July
Hojda, M., (2009), Prościej i skuteczniej, „Computerworld Polska”, 16 czerwca
Hojda, M., Piechocki, M., (2005), “Prościej I skuteczniej”, Magazyn Dyrektorów IT,
6‐7/2005
IASC (2009), “Due Process Handbook for XBRL Activities”, IASC Foundation, October
Key, R., (2009), XBRL Extensible Business Reporting Language, “Computerworld”, Oct 5,
43,30 ABI/INFORM Global
Keeling, D., (2009), Get Ready for XBRL, “Accountancy Age”, London, Sep 3
Lamoreaux, M.G., Bonner, P., (2009), Preparing for the Next Opportunity, “Journal of Accountancy”,
Nov, 208,5 ABI/INFORM Global
McGuire, B.L., Okesson, S.J., Watson, L.A., (2007), Second – wave benefits of XBRL, Articles
of Merit IFAC 2007
Parlament Europejski, (2008), „Sprawozdanie w sprawie uproszczonego otoczenia biznesu
dla przedsiębiorstw w dziedzinie prawa spółek, rachunkowości i audytu”,
2007/2254 (INI)
Piechocki, M., (2007), XBRL – rewolucja techniczna a rachunkowość, w: „Rachunkowość
wczoraj, dziś, jutro”, SKwP
SEC, ( 2008), Interactive Data to Improve Financial Reporting, 17 CFR Parts 229, 230, 232, 239,
240 and 249, Release Nos. 33‐8924; 34‐57896; 39‐2455; IC‐28293; File No. S7‐11‐08]
WEBCPA Staff, (2010), More Companies Preparing for XBRL Adoption, New York, January, 15
XBRL Europe Answers on the Green Paper on The Interconnection of Business Registers