基于XBRL的创新性网络财务报告研究
发布时间：2018-11-16 19:12
【摘要】：正一、引言可扩展商业报告语言(eXtensible Business Reporting Language,简称XBRL)是一种能够使财务和商业报告的数据交换更加明晰,专用于财务与商务报表方面的创新性网络财务报告语言。XBRL的构想最早由美国华盛顿州的会计师Charles Hoffman在1998年提出。XBRL的技术优势和广阔的发展前景,促使人们积极研究XBRL在相关领域中的具体应用。早在2001年,Debreceny和Gray就从技术方面详细分析了XBRL产生的必然性。Bovee(2005)等研究开发了FRAANK,通过将line-item标签与XBRL分类标准中的同义词进行匹
[Abstract]:First, the introduction of the extensible business reporting language (eXtensible Business Reporting Language, for short XBRL is a way to make the data exchange between financial and business reports clearer. The concept of XBRL, an innovative online financial reporting language for financial and business statements, was first put forward by Charles Hoffman, an accountant in Washington State, in 1998. XBRL's technological advantages and broad development prospects. Urge people to actively study the specific application of XBRL in related fields. As early as 2001, Debreceny and Gray analyzed the inevitability of XBRL in detail from a technical point of view,. Bovee (2005, and so on. They developed FRAANK, by combining line-item tags with the synonyms in XBRL classification standards.
【作者单位】： 中国人民解放军95944部队财务股;
【分类号】：F232
[Abstract]:First, the introduction of the extensible business reporting language (eXtensible Business Reporting Language, for short XBRL is a way to make the data exchange between financial and business reports clearer. The concept of XBRL, an innovative online financial reporting language for financial and business statements, was first put forward by Charles Hoffman, an accountant in Washington State, in 1998. XBRL's technological advantages and broad development prospects. Urge people to actively study the specific application of XBRL in related fields. As early as 2001, Debreceny and Gray analyzed the inevitability of XBRL in detail from a technical point of view,. Bovee (2005, and so on. They developed FRAANK, by combining line-item tags with the synonyms in XBRL classification standards.
【作者单位】： 中国人民解放军95944部队财务股;
【分类号】：F232
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