The Impact of Adopting the (XBRL) Extensible Business Reporting Language On International Accounting Disclosure

Abstract

This study aims to shed light on one of the most important developments of disclosure over the international level which related whit (Extensible Business Reporting Language) XBRL; which is increasingly accepted by various private and government organizations at the international level due to the value added to the users of financial information.

To reach the objectives of this study, we discussed The concepts associated with this language In addition to the presentation of some international experiences, we concluded the similarity between countries in the strategy of adoption, which was in stages and within the cooperation with the XBRL International and specialized institutions in this area.