Network Financial Reporting (On the Theoretical Framework and Technology of XBRL)

Author: Zhang Tianxi
Publisher:
Publish Date: 2006-11-01
Features: Network financial reporting is a new type of financial reporting method in the information technology environment. It fully utilizes the various means provided by information technology to transform corporate financial reports into a form that can be read online. This book systematically studies the hot issues of network financial reporting, such as the latest research dynamics of network financial reporting both domestically and internationally, the basic environment for the operation of network financial reporting, the awareness and attitudes of different stakeholders toward network financial reporting, and more. Focusing on XBRL—eXtensible Business Reporting Language—as the international standard for the latest financial information disclosure technology, the book conducts a systematic study, forming the core part of the book. This monograph integrates the latest theoretical research, technical implementation, and research status of XBRL, highlighting its academic rigor, professionalism, and guidance. It is a systematic summary of the research achievements of the research team in the field of information technology and financial reporting in recent years, and the only academic work in this field in China that studies XBRL.