|Title:||Report definition model and element description model for more optimal specification and taxonomy in XBRL|
|Subject:||Hong Kong Polytechnic University -- Dissertations.|
XBRL (Document markup language)
Business enterprises -- Finance -- Data processing.
|Department:||Department of Computing|
|Pages:||viii, 301 p. : ill. ; 30 cm.|
|Abstract:||As an international standard, XBRL is a new electronic processing method for enterprise financial reports. Based on its specification, it combines with every country's accounting rules and uses the XML schema technology to create a set of taxonomies, and it creates the instances with XML style to save the financial data, then builds up a set of systemic, integrated and effective enterprise financial solutions. All these will make great contributions to the standardization and transparency of the financial data for all countries. However, in the real using of XBRL, many users reflected a lot of problems about the taxonomies and instances, and even the specification. These problems are seriously affecting the usage and popularization of XBRL. Faced with these issues, this article will carefully introduce the rules of XBRL and its background knowledge, introduce American and Chinese current XBRL architecture; Then, based on the XBRL Specification and with the three major enterprise financial reports (Balance Sheet, Cash Flow Sheet, Profit Distribution Sheet) of Chinese accounting system as the business content, I proposed two continuous plans, Plan1 and Plan2, and introduced my Report Definition Model (RDM) and Element Description Model (EDM) in them. The two plans will optimize the data structure, reduce storage and improve the efficiency of XBRL applications. I used refactoring and other methods to drive my designment upwards. Because both of the two plans have RDM and EDM and Plan2 is based on Plan1, I'll introduce the whole stuff by Plan1 and Plan2. And in Plan2, there are also the Abstract Naming Method and Stylesheet Template as the farther evolution. The following figure shows the simple overview of the two plans.|
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