The Accounting Information Disclosed Research Based On Xbrl

With the rapid economic development, the type and number of businesses are growing at an unprecedented rate, and accounting information is becoming increasingly diverse, so company have to report the corresponding more contents. With the needs of authenticity, reliability, consistency and other characteristics of information, users require companies to provide greater depth and breadth of accounting information. But if companies continue to provide accounting information with the traditional way, the form of information will become more verbose. Consequently, information users must spend more time and effort to find the information they need. Current accounting information report has been unable to meet the individual needs of users, so the new accounting information presentation must be studied.On the base of previous study, the accounting information presentation is studied in depth in this paper. Firstly, the paper analyzes the objective needs and subjective needs of the accounting information in detail, divides users of accounting information into external users and internal users, and analyzes personalized demand of the main information users in turn. Then the paper studies the current status of reported accounting information, as well as the differences between the current status and individual needs, and analyzes them. Secondly, based on the needs’of accounting information, this paper designs personalized reports which include two levels detailedly to improve the relevance of accounting information, and achieves the design with XBRL, databases, hyperlinks and other technologies. Finally, to make it easier and faster that users can find the most relevant information for decision-making, the paper adds personalized design in the note part, and achieves it with XBRL. Combining the feature of XBRL which enables integration of accounting information with a unified standard, the paper designs the idea of internal accounting information report to improve the transmission speed and efficiency, and thus conducive to management.