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XBRL(eXtensible Business Reporting Language可扩展商业报告语言)被称为自500年前意大利威尼斯的数学家Luca Pacioli发明复式簿记以来另一项最伟大的会计发明。从XBRL诞生到现在,在短短的七八年间,已经在欧美日等国逐步发展起来,从财务人员、注册会计师到企业高级管理人员、软件工程师都越来越关注该项新技术的发展与应用。然而目前,在中国国内,对于大多数会计界人士来讲,对XBRL的了解还仅仅停留在只闻其名,不解其意的阶段。希望本刊对XBRL的介绍能让广大读者朋友对XBRL这一新技术有一个更清晰的认识和了解
XBRL (eXtensible Business Reporting Language) is known as another of the greatest accounting inventions invented since double-entry bookkeeper Luca Pacioli, a mathematician in Venice, Italy, 500 years ago. From the birth of XBRL to now, it has been gradually developed in Europe, America, Japan and other countries in just seven or eight years. From financial officers, certified public accountants, senior executives and software engineers are paying more and more attention to the development of this new technology application. However, at present in China, for the majority of accounting people, the understanding of XBRL only stays in the name of only known, puzzled stage. I hope our introduction to XBRL will enable our readers and friends to have a clearer understanding and understanding of this new technology of XBRL