عنوان مقاله [English]
نویسندگان [English]چکیده [English]
Analyzing XBRL projects around the world indicates that successful implementation of XBRL depends on some major criteria's such as reporting standards, organization and system architectures and custom requirements. However, the process of implementing XBRL is complicated and risky. These challenges lead to necessity of choosing a right scenario for implementing XBRL.
In this study, by reviewing the most known XBRL implementation approaches such as "filling" and "web service" and also focusing on electronic data gathering infrastructures in Iran capital market, four scenarios have been shaped. Based on Analytical Hierarchy Process (AHP) technique these scenarios were ranked.
Findings show that, for implementing XBRL in Iran capital market using the current electronic platform in conjunction with web service approach should be considered.