Title :
Analysis of the IFRS Taxonomy Extension Mode
Author :
Wang, Ding ; Huang, Min ; Wang, Ying
Author_Institution :
Coll. of Comput. & Commun. Eng., Grad. Univ. of Chinese Acad. of Sci., Beijing, China
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.
Keywords :
XML; accounts data processing; organisational aspects; IFRS; XBRL; accounting information processing; accounting standards; organizations; taxonomy extension mode; Companies; Convergence; Standards organizations; Taxonomy; GAAP; IFRS; Taxonomy; Taxonomy Extension; XBRL;
Conference_Titel :
Business Computing and Global Informatization (BCGIN), 2011 International Conference on
Conference_Location :
Shanghai
Print_ISBN :
978-1-4577-0788-9
Electronic_ISBN :
978-0-7695-4464-9
DOI :
10.1109/BCGIn.2011.121
