Study on Rational Application of eXtensible Business Reporting Language
Extensible Business Reporting Language (XBRL) has developed rapidly since its birth as one of accounting information processing standards and the latest technology. The governmental departments (including finance, taxation, business and other institutions), listed companies, famous software companies, academic institutions and other professions are paying more and more attention to the research in the finance information field by using XBRL. Related projects, academic conferences and discussion have been initiated to study its application and benefit. This has, in turn, lead to a new research applications upsurge in the field of accounting information management.