Research of WEB2.0-Based XBRL Network Model

Abstract

The XBRL report is being accepted as the main stream for financial reporting due to its irreplaceable advantages such as promptness, convenience and low cost. However, before the advent of Web2.0, the XBRL network model only allowed users to "read" and consult data with great difficulty in the generation of comprehensive and real-time reporting, i.e. personalized service was not supported. The central concept of Web2.0 is user-oriented with blog, SNS, RSS, Wiki, etc. as its core. The Web2.0-based XBRL network model, supported by XBRL database server, XML Web server and data center with the Web browser and RSS reader as the front end and various views as the expression, can well live up to the above requirements by empowering the user as both a reader and the participant and producer of information that fully realizes the individuality of XBRL reporting.