SÜREKLİ KAMUYU AYDINLATMA VE İNTERNET ORTAMINDA FİNANSAL RAPORLAMA SÜRECİNDE KULLANILAN DİLLER

Bilgi teknolojilerindeki gelişmeler ve küreselleşme ülke ekonomilerini ve işletmelerin bilgi sistemlerini önemli ölçüde etkilemiş, özellikle internetteki gelişmeler, sürekli kamuyu aydınlatma için önemli hale gelmiştir.Finansal raporlama sürecinde şeffaflığın sağlanması için finansal bilgilerin kamuya zamanında, güvenilir ve tam bir şekilde açıklanması gerekir. Daha az maliyet, daha geniş, sık ve hızlı ulaşım gibi faydalar sağlayan internet üzerinden finansal raporlama; dünyada birçok işletme tarafından kullanılmaktadır. Finansal bilgilerin internet üzerinden yayınlanmasını sağlayan diller Genişleyebilir Biçimlendirme Dili ve Genişleyebilir İşletme Raporlama Dili’dir.

Anahtar Kelimeler:

Kamuyu Aydınlatma, Finansal Bilgi, Elektronik Dil

Developments in information technology and globalization have affected all economies and corporation’s information systems, especially the internet, have become important for continuous disclosure For disclosure in financial reporting process, financial information has to assert timely basis, confidential and fully. Because of internet reporting has the benefits of low cost, wider access, frequency and speed; many corporations around the world are using the internet for financial disclosures. The languages that provide internet financial reporting are Extensible Markup Language (XML) and Extensible Business Reporting Language (XBRL).

Keywords:

Disclosure, Financial Information, Electronic Language,

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