DocumentCode
2540991
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
fYear
2012
fDate
12-14 Oct. 2012
Firstpage
800
Lastpage
803
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;
fLanguage
English
Publisher
ieee
Conference_Titel
Business Computing and Global Informatization (BCGIN), 2012 Second International Conference on
Conference_Location
Shanghai
Print_ISBN
978-1-4673-4469-2
Type
conf
DOI
10.1109/BCGIN.2012.214
Filename
6382655
Link To Document