【摘要】：正一、引言可擴(kuò)展商業(yè)報(bào)告語言(eXtensible Business Reporting Language,簡稱XBRL)是一種能夠使財(cái)務(wù)和商業(yè)報(bào)告的數(shù)據(jù)交換更加明晰,專用于財(cái)務(wù)與商務(wù)報(bào)表方面的創(chuàng)新性網(wǎng)絡(luò)財(cái)務(wù)報(bào)告語言。XBRL的構(gòu)想最早由美國華盛頓州的會(huì)計(jì)師Charles Hoffman在1998年提出。XBRL的技術(shù)優(yōu)勢和廣闊的發(fā)展前景,促使人們積極研究XBRL在相關(guān)領(lǐng)域中的具體應(yīng)用。早在2001年,Debreceny和Gray就從技術(shù)方面詳細(xì)分析了XBRL產(chǎn)生的必然性。Bovee(2005)等研究開發(fā)了FRAANK,通過將line-item標(biāo)簽與XBRL分類標(biāo)準(zhǔn)中的同義詞進(jìn)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.
【作者單位】： 中國人民解放軍95944部隊(duì)財(cái)務(wù)股;
【分類號】：F232

【參考文獻(xiàn)】

相關(guān)期刊論文 前2條

1 沈穎玲;會(huì)計(jì)全球化的技術(shù)視角——利用XBRL構(gòu)建國際財(cái)務(wù)報(bào)告準(zhǔn)則分類體系[J];會(huì)計(jì)研究;2004年04期

2 何玉;張?zhí)煳?;自愿實(shí)施網(wǎng)絡(luò)財(cái)務(wù)報(bào)告公司的特征研究[J];會(huì)計(jì)研究;2005年12期

【共引文獻(xiàn)】

相關(guān)期刊論文 前10條

1 于寧;網(wǎng)絡(luò)環(huán)境下會(huì)計(jì)信息的披露與監(jiān)管[J];安徽工業(yè)大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2005年03期

2 王學(xué)t，

本文編號：2336398