Research On The Classification Criteria Of The Comprehensive Report Based On XBRL

At present, the international accounting information of the emerging results is XBRL (Extensible Business Reporting Language) technology, XBRL technology to its own advantages are gradually being applied and promoted by China and other countries in the world. Because XBRL has the advantages of openness, accuracy, efficiency and versatility, the XBRL technology can be used to provide the financial information users with the purpose of real-time financial information, and can reduce the cost and improve the efficiency of enterprises. As a new international enterprise information disclosure model, the comprehensive report is widely recognized and implemented in many countries and regions, and the comprehensive report is also determined by XBRL as the platform. This paper is based on XBRL's comprehensive report classification criteria for exploring theoretical research, in order to explore the effective comprehensive report classification standards, so as to provide high quality and reliable decision support for accounting information users.In the course of the research, the literature review method, the standard analysis method and the comparative analysis method are mainly used. Through the introduction of XBRL technology and the related theory of the comprehensive report, the paper focuses on the work flow and the comprehensive report of XBRL, and analyzes the necessity of the combination of XBRL and the comprehensive report. Then in the fourth chapter, the design of the classification criteria for the comprehensive report of the XBRL environment is carried out. Finally, it puts forward measures and suggestions to promote the implementation and development of XBRL and comprehensive report disclosure mode. Through the above research, it is concluded that the model is feasible and has some theoretical and practical significance in the case of the gradual maturity of the external conditions.