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- W2589977245 abstract "With companies becoming bigger and stronger and being global, as well as company’s businesses being cross-regional and cross-industry, the preparation of the financial statements becomes more and more complex. The emergence of XBRL will change the above situation and impact the preparation of the financial statements. Every company can use the elements of XBRL’s common classification criteria to sort out (financial information), but needs to extend the element which does not exist in the common classification criteria, then building the Linkbase of extension elements is an important issue that enterprises facing. First, this paper introduces the concepts and theories of XBRL. Second, this paper gives the preparation process of XBRL-based financial statements. Third, this paper detailedly analyzes the actualization of XBRL taxonomy extension element Linkbase module in the implementation process and briefly describes the establishment and usage of XBRL classification criterions, the actualization of modules, such as the acquisition of company financial data module, the generation of basic financial statements module and XBRL instance documents’ reporting and analysis and so on. Finally, the paper proposes a XBRL-based Linkbase, and then analyzes the financial statements that based on XBRL Linkbase. Through the research and implementation of XBRL Linkbase, companies can improve the efficiency of the preparation of the financial statements, easily extend elements according to their company’s needs in real time, and provide financial statement analysis and decision-making information combined with XBRL data." @default.
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- W2589977245 date "2016-12-22" @default.
- W2589977245 modified "2023-10-18" @default.
- W2589977245 title "Research on Implementation of the Financial Statements Based on XBRL Linkbase" @default.
- W2589977245 doi "https://doi.org/10.12783/dtssehs/icssd2016/4710" @default.
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