Based On The Application Of The Xbrl Financial Reporting

With the development of information technology and network technology,the Internet Financial Reports(IFR)has been a focus that people more and more pay attention to. The eXtensible Business Reporting Language(XBRL)that based on XML(eXtensible Markup Language)has realized the standardization of the Internet Financial Reports,and make the gaining,exchanging and re-using the financial information more fast.It was sparked the high concern by world accounting academe,practice organization,software company and users etc.,and invest in it to research,exploiture and appliance that within the scope of world. There is vital significance to promote finance exchange of information standard based on XBRL and impel the research , the development , the application and the industrial chain construction related to XBRL in our country.Firstly, this thesis analizes the disadvantages of the conditional financial report; the background, advantage and its application in our country of the XBRL-based financial report are introduced. Secondly, the key techniques of the XML and XBRL are expounded, which are the technology base of the study in the thesis. Thirdly, the steps of creation of taxonomy of financial report are described and the example is given. Lastly, the key tethniques of instance document on the creation and display are detailedly analized and expounded, what's more,application of instance document is implemented, which gives the reference for the application of XBRL in our country.