Abstract
eXtensible Business Reporting Language (XBRL) is one of the main areas of technological innovation that are taking the accounting profession forward into the fourth Industrial Revolution (4IR). The Companies and Intellectual Property Commission of South Africa (CIPC) requires all South African companies registered with CIPC to submit their minimum statutory compliance documentation digitally using inline-XBRL (iXBRL) reporting from 1 July 2018 onwards. This replaces the previous digital reporting system in which companies could lodge a PDF version of annual financial statements to a more structured format of submission...
M.Com. (International Accounting)