目录1.XBRL定义概述.............................................................................................................................12.XBRL的应用.................................................................................................................................22.1XBRL希望解决的问题........................................................................................................22.2XBRL应用目标....................................................................................................................32.3XBRL应用领域....................................................................................................................42.3.1企业管理领域应用..................................................................................................42.3.2审计领域应用.........................................................................................................42.3.3证券市场领域应用..................................................................................................52.3.4贸易与纳税领域应用..............................................................................................52.3.5金融行政领域应用..................................................................................................52.3.6监管领域应用.........................................................................................................53.XBRL的优点.................................................................................................................................64.XBRL基本技术框架......................................................................................................................74.1技术框架各部分涵义........................................................................................................84.1.1技术规范.................................................................................................................84.1.2分类标准.................................................................................................................84.1.3实例文档...............................................................................................................104.2技术框架内在联系..........................................................................................................104.3XBRL技术应用流程.......................................................................................................115.案例分析及应用展示——XBRL如何表达财务报表.............................................................115.1案例分析..........................................................................................................................115.2XBRL应用展示...............................................................................................................136.XBRL在中国的发展及建议........................................................................................................146.1XBRL在中国的发展..........................................................................................................146.2XBRL在我国发展的局限..................................................................................................156.3我国XBRL发展的策略及建议.......................................................................................17全球共同的商业报告语言——XB...
