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企业会计准则XBRL通用分类标准体现了准则对财务报告列报的基本要求。企业财务报告如能完全映射到通用分类标准上,就不需创建扩展分类标准;否则,企业需通过创建通用分类标准中没有定义的扩展元素和元素之间的关系对通用分类标准进行扩展。可扩展性是XBRL语言的核心属性。2011年12月,财政部发布了我国第一个行业扩展分类标准——《石油和天然气行业扩展分类标准》(以下简称石油行业扩展分类标准)。该行业扩展分类标准在满足企业会计准则关于财务报告披露要求的前提
Accounting Standards for Business Enterprises XBRL General Taxonomy reflects the basic requirements for the presentation of financial reports. An enterprise tax report does not need to create an extended taxonomy if it is fully mapped to a common taxonomy; otherwise, the company needs to extend the generic taxonomy by creating relationships between elements and elements that are not defined in the generic taxonomy. Extensibility is a core attribute of the XBRL language. In December 2011, the Ministry of Finance released China’s first industry expansion classification standard - “Oil and Gas Industry Extended Classification Standards” (hereinafter referred to as the Oil Industry Extended Classification Standards). The industry to expand the taxonomy to meet the corporate accounting standards on the disclosure requirements of the premise