Abstract:

XBRL (eXtensible Business Reporting Language) translated into Turkish as Genişletilebilir İşletme Raporlama Dili, XBRL is used in more than 50 countries (XBRL: D. A. 20.09. 2019). XBRL, which is used as a way of converting business reports to digital environment, enables the reporting of financial information in the accounting process in accordance with accounting principles or accounting standards. One of the most important features of XBRL is that these reports are produced in the format and output format requested by each information user. XBRL compliance studies started in our country since 2003 are still in progress and new services are coming up with each passing day. Working in XBRL, and financial coding to determine Turkey's readiness levels and is intended to provide information about the current situation. The questionnaire created for this purpose, serving in Turkey and has been applied to prepare a widely used accounting software company. As a result of the study, information such as technical infrastructure, personnel structure, personnel preference of accounting software companies were obtained. XBRL's recognition, XBRL-compliant program demand level and degree of response to these demands, and the availability of existing programs and programs to be issued in the future have been identified.

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