{"title":"国际财务报告准则分类扩展模式分析","authors":"Ding Wang, Min Huang, Ying Wang","doi":"10.1109/BCGIN.2011.121","DOIUrl":null,"url":null,"abstract":"XBRL is the latest technology used in processing accounting information. The core part of XBRL is the development and application of taxonomy. In the trend of international convergence of accounting standards, more and more organizations and institutions develop their taxonomies based on the IFRS Taxonomy. Three IFRS Taxonomy extensions are analyzed in this paper. The features and prerequisites of their extension modes would provide theoretical guidance for the taxonomy development.","PeriodicalId":127523,"journal":{"name":"2011 International Conference on Business Computing and Global Informatization","volume":"6 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2011-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Analysis of the IFRS Taxonomy Extension Mode\",\"authors\":\"Ding Wang, Min Huang, Ying Wang\",\"doi\":\"10.1109/BCGIN.2011.121\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"XBRL is the latest technology used in processing accounting information. The core part of XBRL is the development and application of taxonomy. In the trend of international convergence of accounting standards, more and more organizations and institutions develop their taxonomies based on the IFRS Taxonomy. Three IFRS Taxonomy extensions are analyzed in this paper. The features and prerequisites of their extension modes would provide theoretical guidance for the taxonomy development.\",\"PeriodicalId\":127523,\"journal\":{\"name\":\"2011 International Conference on Business Computing and Global Informatization\",\"volume\":\"6 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2011-07-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"2011 International Conference on Business Computing and Global Informatization\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1109/BCGIN.2011.121\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"2011 International Conference on Business Computing and Global Informatization","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1109/BCGIN.2011.121","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
XBRL is the latest technology used in processing accounting information. The core part of XBRL is the development and application of taxonomy. In the trend of international convergence of accounting standards, more and more organizations and institutions develop their taxonomies based on the IFRS Taxonomy. Three IFRS Taxonomy extensions are analyzed in this paper. The features and prerequisites of their extension modes would provide theoretical guidance for the taxonomy development.
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