Policy statement FEE: impact XBRL op werk accountants
dinsdag 22 december 2009 |
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De Europese koepel van beroepsorganisaties van accountants FEE beschrijft in een Policy Statement de gevolgen van de XBRL voor de werkzaamheden van accountants. De FEE gaat onder andere in op de assurance-aspecten van XBRL.
Nieuwsbericht van de FEE:
Documents filed using eXtensible Business Reporting Language (XBRL) or XBRL enabled documents are becoming more prevalent. Regulators, reporting entities and users of financial statements, annual reports and other financial information are interested in reducing costs, increasing efficiencies and the quality of information in dealing with financial reports.
XBRL has the potential to play an important role in such endeavours and in particular in reducing costs such as the cost of capital by increasing transparency and ease of use of financial information.
The FEE XBRL Policy Statement is designed to briefly explain XBRL, its impact on accountants and auditors and FEE's position on XBRL. FEE expects to continue to perform more detailed work in the area of XBRL in the future.
Additionally, FEE is committed to actively contribute to the International Auditing and Assurance Standards Board (IAASB) initiatives related to XBRL and its implications for auditors and other stakeholders.
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