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National Repository of Grey Literature

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XBRL Data Standard Najmanová, Veronika ; Vašek, Libor (advisor) ; Procházka, David (referee) This paper examines and summarizes the data standard XBRL. The paper explains taxonomies and describes the most important institutions involved in the development and adoption of XBRL as a format for reporting financial and non-financial information in the world. Most attention is devoted to the implementation of XBRL in various parts of the world and in the Czech Republic. The practical part is focused on the possibilities of using XBRL in the Czech Republic and the evaluation of readiness of the Czech environment for the adoption of XBRL in comparison with other countries in the world. Detailed record

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