我国XBRL财务报告分类标准的创建模式研究——从IFRS分类到扩展分类

The Model of Creating China XBRL Financial Reporting Taxonomy——From IFRS Taxonomy to Extension Taxonomy

XBRL财务报告分类标准的制定,是实施XBRL财务报告的关键。以IFRS分类标准为基准来扩展、创建我国的用于一般目的的企业财务报告分类标准,体现了我国企业会计准则体系建设和改革的思路。这种模式创建的关键在于确定"等同元素",而"等同元素"的确定是以"披露等同"而不是以"计量等同"为基础的,国家分类标准的制定应以"汇总元素等同"为基础,先不考虑元素的放置位置和披露的详细水平。

Creating XBRL financial reporting taxonomy is the key of XBRL financial reporting, that creating China financial reporting taxonomy for general purpose based on IFRS taxonomy shows the mentality of building and innovating of China accounting standards. It is key to define ＂equivalency element＂, it is based on ＂disclosure equivalency＂ and not based on ＂measurement equivalency＂ when the equivalency elements are def＇med. Country taxonomy is created on base of ＂aggregation element＂, and placement and level of detail aren＇t considered.