Indexing template for defining XBRL (extensible business reporting language) and business correspondence

Abstract

The invention discloses an indexing template defining XBRL (extensible business reporting language) and business correspondence. The indexing template has a human readable visual form and a computer readable XML (extensible markup language) form. A connector is arranged between the visual-form indexing template and the XML-form indexing template to enable the same to correspond to each other. Through the visual-form indexing template and the XML-form indexing template corresponding to each other, business personnel can perform form filling by using the visual-form indexing template, and XBRL technicians can perform maintenance work by using the XML-form indexing template, so that seamless communication between the business personnel and the XBRL technicians is realized. In addition, the indexing template defining XBRL and business correspondence is a format-unified template file, ambiguities due to different understanding of various users in the market on laws and regulations can be removed, and XBRL information disclosure work can be carried out smoothly.

Description

technical field [0001] The invention relates to XBRL electronic information disclosure technology, in particular to an indexing template defining the corresponding relationship between XBRL and business. Background technique [0002] Extensible Business Reporting Language (eXtensible Business Reporting Language, XBRL) is an application based on XML in the field of business reporting. It is a technical standard currently applied to unstructured information, especially financial information processing. It was gradually established in 1998 under the advice of CPA Hoffman and others. At that time, after researching the XML technology used for electronic financial reports, Hoffman and others believed that XML could not fully meet the special needs of corporate reports, and the computer instruction list of XML must be expanded to include more explicit descriptions of corporate reports, not only Each piece of data can be identified, and it can also tell the computer what to do wit...

AI Technical Summary

Problems solved by technology

During this process, the following problems have brought adverse effects on the XBRL information disclosure work: 1) Relevant laws and regulations in the information disclosure work are generally issued in the form of articles, and the taxonomy standard-setters need to Interpreting relevant laws and regulations, different people will have different understandings of the same sentence, which may generate different business templates, which will affect the unification and development of XBRL information disclosure business; 2), XBRL technical personnel often lack enough Business knowledge and experience, unable to accurately and completely understand business conditions and intentions, and at the same time, business personnel often do not have XBRL technical knowledge and background, unable to understand and judge the completeness and accuracy of technology implementation, so XBRL technical staff compiled The business template may not meet the needs of business personnel and may cause business personnel to fill in errors due to misunderstanding when using the business template

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