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  <Article>
    <Journal>
      <PublisherName>aimsjournal</PublisherName>
      <JournalTitle>Allana Management Journal of Research, Pune</JournalTitle>
      <PISSN>? ?2581-3137 (</PISSN>
      <EISSN>) 2231 - 0290 (Print)</EISSN>
      <Volume-Issue>Volume 3, Issue 1</Volume-Issue>
      <PartNumber/>
      <IssueTopic>Multidisciplinary</IssueTopic>
      <IssueLanguage>English</IssueLanguage>
      <Season>January 2013- June 2013</Season>
      <SpecialIssue>N</SpecialIssue>
      <SupplementaryIssue>N</SupplementaryIssue>
      <IssueOA>Y</IssueOA>
      <PubDate>
        <Year>-0001</Year>
        <Month>11</Month>
        <Day>30</Day>
      </PubDate>
      <ArticleType>General Management</ArticleType>
      <ArticleTitle>XBRL - BENEFITS __ampersandsign OPPORTUNITIES</ArticleTitle>
      <SubTitle/>
      <ArticleLanguage>English</ArticleLanguage>
      <ArticleOA>Y</ArticleOA>
      <FirstPage>10</FirstPage>
      <LastPage>17</LastPage>
      <AuthorList>
        <Author>
          <FirstName>Dr.(Prof). S.</FirstName>
          <LastName>Balasubramaniam</LastName>
          <AuthorLanguage>English</AuthorLanguage>
          <Affiliation/>
          <CorrespondingAuthor>N</CorrespondingAuthor>
          <ORCID/>
          <FirstName>Ms. Selva Lakshmi</FirstName>
          <LastName/>
          <AuthorLanguage>English</AuthorLanguage>
          <Affiliation/>
          <CorrespondingAuthor>Y</CorrespondingAuthor>
          <ORCID/>
        </Author>
      </AuthorList>
      <DOI/>
      <Abstract>The recent spate of scams world wide and in India had brought into focus the issues of corporate governance and public reporting by the companies about their financial performance.&#13;
&#13;
The Ministry of Company affairs has mandated Indian companies to report their financial performance in the XBRL (Extended Business Reporting Language) format this year. XBRL is an excellent tool to show the convergence of technology, financial reporting and needs of Corporate governance. This paper examines the benefits, difficulties and opportunities of XBRL reporting and the road map to IFRS. KEYWORDS XBRL, lFR5, Financial Reporting Standards</Abstract>
      <AbstractLanguage>English</AbstractLanguage>
      <Keywords/>
      <URLs>
        <Abstract>https://aimsjournal.org/ubijournal-v1copy/journals/abstract.php?article_id=13325&amp;title=XBRL - BENEFITS __ampersandsign OPPORTUNITIES</Abstract>
      </URLs>
      <References>
        <ReferencesarticleTitle>References</ReferencesarticleTitle>
        <ReferencesfirstPage>16</ReferencesfirstPage>
        <ReferenceslastPage>19</ReferenceslastPage>
        <References/>
      </References>
    </Journal>
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