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财务报告分类标准架构(F inanc ial Reporting Taxonomy Arch itecture,FRTA)规范是XBRL国际组织2005年发布的技术规范,它规定了分类标准的建模规则。本文针对国际财务报告准则基金会(IFRSF)的分类标准IFRS 20100630版,以及中国财政部的企业会计准则通用分类标准CAS 20100930版,进行了与FRTA规范合规性的校验分析,从而提出FRTA规范应该随着XBRL技术规范的不断更新进行内容上的修订与改进,同时XBRL处理工具的校验机制也应该针对XBRL技术规范的更新进行修改与维护。
The FTA Report is a technical specification issued by XBRL International in 2005, which sets out the rules for modeling taxonomies. In this paper, according to IFRSF classification standard IFRS 20100630, and the Chinese Ministry of Finance, CAS900100930, the standard classification of FRAS, the verification analysis of compliance with the FRTA specification is made to propose the FRTA specification The content should be revised and improved as the XBRL specification continues to evolve. At the same time, the verification mechanism of the XBRL processing tool should be modified and maintained for the update of the XBRL specification.