Other presentations covered such topics as experiences in continuous auditing and monitoring, text mining and continuous assurance, Big data in auditing, exceptional exceptions, SPED XBRL and Continuous Auditing, and Geographic XBRL LinkBase
Improper use of calculation linkbase
, resulting in calculation inconsistencies.
To further improve the convenience of XBRL, revisions are being made to current specifications, and new specifications are being developed, with Europe on track to adopt the new Table Linkbase
While the content is stored in a database or a content management system, the links are kept in a separate linkbase
XBRL exhibits would include the following files, as necessary: an instance document, a schema file and linkbase
files that manage references, labels and relationships if extensions are used.
In a truly worldwide information collection, the effort required to notify every linkbase
of changes could become expensive, because links could be stored in thousands of linkbases
around the world.
Hypermedia systems have evolved from black-box (monolithic) applications to hyperbase and linkbase
systems to open hypermedia systems.
Balasubramanian, Ma and Yoo further demonstrates the utility of RMM, describing its use in developing ACM SIGLINK's LINKBase
system (through which the electronic version of this special issue is also reachable).
The invention, known as the "formatting linkbase
," provides enabling technology for viewing XBRL data in financial and other business applications.
The XMetaL world-leading XBRL technology includes a fully compliant XBRL processor (XBRL CS*3 and FRIS CS*4) and a unique formatting linkbase
specification which enables rich presentation information to be stored and managed in an XBRL compliant way.
We used these approaches to reimplement ACM SIGLINK's LINKBase
, containing abstracts from conferences and other hypermedia-related "events.
In related news, JustSystems also announced that it has contributed intellectual property rights of the "formatting linkbase
," a key JustSystems innovation that enables formatted rendering of XBRL information (see press release titled, "JustSystems Contributes Key XBRL Rendering Technology to Financial Community").