The Cas-taxonomy And IFRS-taxonomy Mapping Study

CAS-Taxonomy is established according to IFRS–Taxonomy, both of themhave a lot of equivalent elements, but the analysis of the FRTA checkout for these twotaxonomies suggest that many of the names and labels of the elements do not accordwith the FRTA rules, so as to affect the interoperability of taxonomy. And even ifnamed the same, the elements of accounting recognition and measurement are notnecessarily the same, and the meaning of the elements may be different. In order toenhance the performance of the taxonomy, reflect the conversion efficiency and dataprocessing capability, achieve interoperability among the various taxonomies,amapping mechanism which is used to speed data exchange between two taxonomies isneed.Starting from the XBRL specification, this paper studies the difference betweenthe CAS classification standards with IFRS classification criteria, according to theclassification criteria given the connotations of the various elements (includingelements of data types, naming conventions, etc.) and extension (calculated linklibrary and definition slink library), the elements of financial disclosure is equivalentto the analysis, design theory of the implementation process and the mapping methodand there relationship between elements and element between the two classificationcriteria. The theory of first is the ontological point of departure to the classificationcriteria of ontology building model, and then to discuss the feasibility of mapping andmapping model. Classification standard mapping from the mapping of elements andrelations mapping study: Mapping of elements is based primarily on the definition ofthe concept and confirm, Determine the elements of the uniform labeling of the highefficiency of conversion; Relational mapping involves the relationship between thenumber of logical relations, and business rules and policy options, and confirm therelationship between the elements in order to correctly describe the financial facts,relationship mapping by constructing the association model.