| The eXtensible Business Reporting Language(XBRL) that based on XML(eXtensible Markup Language) has made the standardization of the Internet Financial Reports available,and made the gain,exchange and reuse of the financial information become more and more fast.The worldwide accounting researchers,governments,accountants,soft companies and information users are very interested about it,and they give a lots efforts to research,to explore and to make it available in the scope of the world.The aim of this paper is to research the main and important problems during the application of XBRL,and then,based on some theories and experiences, this paper will give some solutions about these problems.This paper was to employ both domestic and overseas studies nowadays,just simply to analyze the application of XBRL,and explain why XBRL spread so fast from its tech-character, which all were basic for the next study.Because there were so less researches,the most parts of this paper were four important points when a company wanted to apply XBRL must pay attention to:the framework of taxonomy,the module of data processing,the security solution, the process of system application and at the same time this article gave the limitation that XBRL may cause,the challenge that XBRL may meet.Finally,this paper researched the important effect of accounting and its related areas.During the research,this paper used some methods such as:compare,the amalgamation of theory and tech,systems analysis,etc.Based on the facts,this article itemized lots of main manufacturers and their products;meanwhile,it compared some solutions that they had put into market.Then,it not only gave a solution of data processing and security improvement but also gave some additional methods about how to deal with the challenge when we applied the XBRL.This paper may give a blue point about the XBRL application,give some suggestions about how to work some related rules as well,what's more,it may give a direction about next research. |
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