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Based On The Xbrl Financial Statements Analysis System

Posted on:2003-06-06Degree:MasterType:Thesis
Country:ChinaCandidate:Z Y ChenFull Text:PDF
GTID:2208360092981455Subject:Computer applications
Abstract/Summary:PDF Full Text Request
XBRL is a language developed by American Institute of Certified Public Accounts (AICPA), which is used to unify the various formats existed in financial reporting field. It allows software vendors, programmers and end users who adopt it as a specification to enhance the creation, exchange, and comparison of business reporting information. XBRL is sponsored by some technical and financial companies such as Deloitte & louche, Ernst & Young, IBM, J.D. Edwards, KPMG, Microsoft and SAP. The XBRL.org organization is responsible for establishing specifications and popularizing XBRL.XBRL is XML-based. It is a language defined by XML------with more than 1,800XML tags, each of them representing a financial taxonomy. XML is not only an independent and expandable platform, but also one way enabling exchanging information in a standard format. Profited from the merits of XML, XBRL provides standard functions to entities, enabling them publish their financial statement reports in XBRL format. Once a report is published, user's software can extract data from XBRL instance files -automatically and objectively and exhaustively analyze the information of the user's concern. In a word, XBRL makes it possible to share data among heterogeneous software systems. XBRL brings obvious benefits; XBRL will help the companies which use this format to reduce costs, and help the individuals and enterprises who need these financial data to improve effectiveness.I hereby introduce a software system developed by myself in this paper. This system is based upon XBRL technology, which serves financial reporting analysis. It implements three functions: (Dsending and receiving the reports data via network; (2) transforming the data formats between XBRL and others; (3)automatically analyzing the data and presenting the result in the friendly interface of the XBRL financial documents.The significance of this sample software lies that it is the first effort to adopt XBRL technology in application in China: it represents XBRL's traits byimplementing and demonstrating its primary functions------how easily it is to extractdata from XBRL files and to produce an analyzing result in details.
Keywords/Search Tags:XBRL, XML, XSLT, UML, Component
PDF Full Text Request
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