DocumentCode
3065704
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
fYear
2011
fDate
29-31 July 2011
Firstpage
461
Lastpage
464
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;
fLanguage
English
Publisher
ieee
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
Type
conf
DOI
10.1109/BCGIn.2011.121
Filename
6003923
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