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Use of XBRL for corporate reporting and data exchange
 Schlesinger, Karel ; Mejzlík, Ladislav (advisor) ; Pelák, Jiří (referee)
The aim of my thesis is to demonstrate the potential of eXtensible Business Reporting Language in the field of corporate reporting and data exchange. XBRL is still little known in the Czech Republic; that is why the first part of the work focuses primarily on the explanation of the basic principles on which this language is founded. Further, the functionality of applications for working with XBRL will be described, followed by an analysis of the benefits that this language can bring to its users. The thesis also covers various approaches that the reporting companies can use when implementing XBRL and analyzes the areas suitable for the introduction of XBRL in the Czech Republic. The last part of the work describes the practical experience with the creation and subsequent use of XBRL instance documents.
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