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基于XBRL技术的多层次会计信息披露模式构建 被引量:2

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摘要 XBRL是一种基于XML的互联网上企业财务报告标准语言,它的出现大大改进了传统财务报告模式,为多层次会计信息披露提供了一条有效途径。
出处 《会计之友》 北大核心 2010年第24期75-76,共2页 Friends of Accounting
基金 海南教育厅资助科研项目No.Hjsk2009-89
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