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Browsing The International Journal of Digital Accounting Research by Author "Farewell, Stephanie"
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REA and XBRL GL : synergies for the 21st century business reporting system
Amrhein, Denise G; Farewell, Stephanie; Pinsker, Robert E. (2010-05-03)Incorporating an instance document example, we suggest a framework linking the Resource-Event-Agent (REA) model and eXtensible Business Reporting Language Global Ledger (XBRL GL) as a way to extend the generalized XBRL GL ...