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 cognition and attitudes of different stakeholders toward network financial reporting, and more. Focusing on XBRL—eXtensible Business Reporting Language—a new international standard for financial information disclosure, the book conducts a systematic study, which forms the core part of the book. This monograph integrates XBRL's latest theoretical research, technical implementation, and research status, highlighting its academic rigor, professionalism, and guidance. It is a systematic summary of the research achievements of the research team in recent years on information technology and financial reporting, and the only academic work in this field in China that studies XBRL.