Research and Strategy of the Disclosure Problems of Financial Information Based on the XBRL

被引:0
|
作者
Wen, Yong [1 ]
机构
[1] GuangDong Univ Sci & Technol, Dept Finance, Dongguan, Guangdong, Peoples R China
关键词
XBRL; XBRL taxonomy; Financial information disclosure; XARL;
D O I
10.5729/asbs.vol7.201
中图分类号
G40 [教育学];
学科分类号
040101 ; 120403 ;
摘要
It is financial information standardization, cross-platform merit and high efficiency disclosure that financial data is added classification label by XBRL. It is the world's frontier that the research and application of XBRL in our country. However, there are still many problems in the disclosure of financial information, such as: regulators lack of unified management of XBRL financial information by control lay and managing lay, the capital market don't fully recognized the financial information of XBRL, XBRL financial information disclosure is as a mere formality in enterprises etc. The paper puts forward the corresponding countermeasures for the above three aspects, which provides the reference value for the XBRL extension and application.
引用
收藏
页码:201 / 205
页数:5
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