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Využití formátu XBRL pro analýzu účetních dat
Šťastný, Daniel ; Kosek, Jiří (advisor) ; Hendl, Petr (referee)
This thesis demonstrates the use of XML (eXtensible Markup Language) instance documents based on XBRL taxonomy (eXtensible Business Reporting Language) for financial statement analysis. It illustrates how XBRL could change data workflow in order to decrease the costs of maintaining, reporting and analyzing financial data. The practical output is a software extension of MS Excel that can read and analyze online XBRL documents prepared as HTML with embedded XBRL. The theoretical part comprises an explanation of the technical background XBRL and important data workflows related to financial analysis and reporting financial data.

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