Sherif Elbarrad
Accounting Thought, Vol. 11 (Issue 1/2), 2007, 85-128.
Publication year: 2007


The main idea behind using XBRL and the recent experience of different countries in implementing it is introduced. Surveying of  all the websites of all the listed companies on both the Stock Market in Egypt and Saudi Arabia, revealed that not a single company published its financial statement using XBRL.  The results were alarming and drew the attention that companies and professionals in both countries are not aware about such development which is happening abroad.