企业财务信息透明化和风险管理-E化整合性基础架构.pptVIP

* * we claim that, for the purpose of capturing the good features of a BISC, the design structure of XBRL needs to be reconsidered. To elaborate the potential benefits of XBRL, this paper attempts to develop a three-tier XBRL framework which will possess better features than the current XBRL framework. This model distinguishes itself from the current XBRL model in four major ways. First, multiple user views will be integrated into the report tier. Second, to fulfill the diversified views, users must define taxonomies of transitional account and event data which are facilitated as basic compon