The Research Of Intangibie Assets Disclosure Based On XBRL Financial Report

XBRL is the acronym for eXtensible Business Reporting Language, translated as "eXtensible Business Reporting Language." It is an application of XML (eXtensible Markup Language) in exchanging business reporting information, and currently it is the latest technology on the application of unstructured information processing, especially in terms of financial information processing. The combination of XBRL and financial reports produces a new thing——XBRL Financial Report. It is not only the product of Internet Financial Report developing from the lower to higher, but also the developing trend of Internet Financial Report.In the knowledge economy era, the content of intangible assets becomes much richer, and the scale of intangible assets in total assets increases gradually. The contribution of intangible assets to corporate value is increasingly prominent. The financial statement users want access to more relevant and comprehensive information on intangible assets. So it is very necessary to study the status, problems and developing trend of intangible assets disclosure of listed companies in China, and then make recommendations for improvement. The static information presented by current PDF Financial Report does not meet users'dynamic needs. The intangible assets disclosed are mainly based on the narrow intangible assets lead to the narrow scope. Therefore, this article will look toward XBRL Financial Report, to study the disclosure of intangible assets.In this paper, the research object is the disclosure of intangible assets in XBRL Financial Report, based on the view of generalized intangible assets, to analyze how to disclose intangible assets in XBRL Financial Report? Compared with the current PDF Financial Report, whether does disclosure scope extend? Whether can the disclosure of intangible assets be generalized? How should the disclosure of intangible assets be? These are precisely the problems concerned in this article.The way of the research is discovering problems-analyzing problems-solving problems. The article uses theoretical research methods to study the disclosure of intangible assets in XBRL Financial Report. Beginning with describing the research background and research significance, this paper clears the research object, introduces the research at home and abroad on intangible assets disclosure and XBRL and makes a relevant comment. Then, the disclosure of intangible assets in the current PDF Financial Report and XBRL Financial Report are respectively introduced, on this basis a comparative analysis of the two is carried out to know whether the scope of the disclosure of intangible assets extends. As well as the paper analyzes deficiencies of intangible assets disclosure in XBRL Financial Report. Finally, recommendations are made to improve the disclosure of intangible assets.The study reveals that there are still deficiencies of intangible assets disclosure in XBRL Financial Report, including the poor relevance of intangible assets and the narrow scope of the disclosure of intangible assets. Compared to the current PDF Financial Report, the disclosure scope of intangible assets in XBRL Financial Report doesn't extend. It is still based on the narrow intangible assets. Finally some recommendations are made to improve the disclosure of intangible assets in XBRL Financial Report. First, increase the relevance of intangible assets in XBRL Financial Report. Second, extend the disclosure scope of intangible assets in XBRL financial report. Third, make full use of the advantages of XBRL.