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企业编报XBRL财务报告的步骤一般包括四步:梳理企业财务报告元素、与基准(即通用或行业扩展)分类标准进行元素映射、创建扩展分类标准并校验、创建实例文档并校验。本文重点说明企业XBRL财务报告上报的步骤以及相应的软件工具,以后的文章中将逐步介绍企业扩展分类标准的构建规则、质量校验、实例文档的鉴证与集成分析等。一、企业上报财政部XBRL财务报告的步骤
Organizations generally report on XBRL financial reporting in four steps: documenting corporate financial reporting elements, mapping elements to baseline (ie common or industry extension) taxonomies, creating extended taxonomies and verifying, creating instance documents and verifying. This article focuses on the reporting steps of XBRL financial reporting and the corresponding software tools. The articles in the future will gradually introduce the construction rules, quality verification, instance document authentication and integration analysis of the enterprise extension taxonomy. First, the steps of reporting the XBRL financial report by the Ministry of Finance