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1. Assuring financial statements filed in XBRL – A new technology’s effect on the assurance process
Magister-uppsats, Lunds universitet/Företagsekonomiska institutionenSammanfattning : XBRL is an XML based, meta-tagged financial reporting language, which is anticipated to become one single standard for electronic filing of financial statements. Numerous studies have identified errors and inconsistencies in XBRL filings. Error-laden XBRL documents are a serious concern for many stakeholders. LÄS MER
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