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企业的XBRL财务报告是由遵循XBRL技术规范的实例文档和它所引用的分类标准组成的。XBRL技术的“可扩展性”是其重要特征,各国的研究和实践均表明分类标准扩展是大势所趋。因为只有通过扩展分类标准,才能实现不同地区、行业、企业的财务报告的个性化表达。本文从分类标准的扩展路线入手,基于财政部发布的《企业会计准则通用分类标准指南》(2010年)和《企业会计准则通用分类标准编报规则》(版本编号为20130430,简称《编报规则》),详细分析分类标准中元素及元素关系定义的常用规则并举例说明。
An enterprise’s XBRL financial report consists of an instance document that follows the XBRL specification and the taxonomy it refers to. The “scalability” of XBRL technology is an important feature of it. Research and practice in various countries show that the expansion of taxonomy is the trend of the times. Because only through the expansion of taxonomies, in order to achieve the personalized expression of financial reports in different regions, industries and enterprises. This article begins with the extension of taxonomy standards. Based on the Guidelines for General Taxonomy of Accounting Standards for Business Enterprises (2010) and the General Rules for the Preparation of Accounting Standards for Business Enterprises (version 20130430, abbreviated as “Compilation Rules” "), A detailed analysis of the taxonomy of elements and elements of the relationship between the definition of common rules and examples.