The progress of XBRL in Europe - projects, users and prospects

摘要

This paper tries to highlight the expansion in time and space of the use of XBRL language at European level, by indicating the main entities involved in this process, both as structures that recommend or require the implementation of the language and as users, as well as the presentation of the ongoing projects and the perspectives on the progress of this modern language. The aim of our research is to provide those interested, in a summary form, current information regarding the use of XBRL in Europe and to offer indications, by expressing personal opinions, concerning the factors that will influence the future evolution of this language.