Inline XBRL versus XBRL for SEC reporting / (Record no. 75336)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01103nab a2200229Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | PILC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20221123182158.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 150824s9999 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | MANILA TYTANA COLLEGES LIBRARY |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Basoglu, Kamile Asli. |
| 245 ## - TITLE STATEMENT | |
| Title | Inline XBRL versus XBRL for SEC reporting / |
| Statement of responsibility, etc. | Kamile Asli Basoglu, Clinton E. White Jr. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2015. |
| 336 ## - CONTENT TYPE | |
| Content type term | txt |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| 338 ## - CARRIER TYPE | |
| Carrier type code | volumes |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Title | Journal of Emerging Technologies in Accounting |
| Number of part/section of a work | 12, page 189-199 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | As currently implemented by the SEC, financial statements in XBRL format are not as useful to analysts and investors or as transparent as they could be. In this paper, the authors discuss a number of issues contributing to this problem and compare current SEC XBRL filing to a new technique-Inline XBRL (XBRL 2013). Inline XBRL (iXBRL) is based on embedding the XBRL-tagged information within an XHTML document and has significant advantages to offer. |
| 521 ## - TARGET AUDIENCE NOTE | |
| Target audience note | Accountancy. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Financial reporting. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Articles |
| Source of classification or shelving scheme | Library of Congress Classification |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| Cataloger's initials, CIN (RLIN) | 78178 |
| First Date, FD (RLIN) | 136541 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Not For Loan | Manila Tytana Colleges Library | Manila Tytana Colleges Library | REFERENCE SECTION | 05/05/2016 | 05/05/2016 | 05/05/2016 | Articles |