期刊名称：BRAND. Broad Research in Accounting, Negotiation, and Distribution
印刷版ISSN：2067-8177
出版年度：2011
卷号：2
期号：1
页码：22-31
语种：English
出版社：EduSoft
摘要：The development of XBRL (eXtensible Business Reporting Language) for financial reporting has significantly changed the way which financial statements are presented to different users and implicitly the quantity and quality of information provided through such a modern format. Following a standard structure, but adaptable to the regulations from different countries or regions of the world, we can communicate and process financial accounting information more efficient and effective. This paper tries to clarify the manner of preparation and presentation of the financial statements if using XBRL as reporting tool. Keywords: XML, XBRL, financial reporting, specification, taxonomy, instance
