Title :
An Improved Application of XBRL Formula Linkbase in the CAS Taxonomy
Author :
Zhou, Kai ; Huang, Min ; Wang, Ying
Author_Institution :
Grad. Univ. of Chinese Acad. of Sci., Beijing, China
Abstract :
XBRL is the latest technology used in processing accounting information. XBRL formula link base can validate and compute the values of data in order to improve the quality of data in XBRL instance. China is the earliest country to use formula link base in the taxonomy. The formula link base in CAS Taxonomy includes 194 formulas to validate the values of data in XBRL instance. However, these formulas can also be improved. This paper provides three approaches to improve practical application of formula technology for the CAS taxonomy creators.
Keywords :
XML; accounts data processing; electronic commerce; CAS taxonomy; China; XBRL formula linkbase; XBRL instance; accounting information processing; data quality improvement; data value computation; data value validation; extensible business reporting language; Companies; Information filters; Standards organizations; Taxonomy; XBRL; assertion; filters; formula; taxonomy;
Conference_Titel :
Business Computing and Global Informatization (BCGIN), 2012 Second International Conference on
Conference_Location :
Shanghai
Print_ISBN :
978-1-4673-4469-2
DOI :
10.1109/BCGIN.2012.214
