银行业是XBRL应用的先行者。作为经营货币和信用业务的高风险行业,银行业需遵循被称为国际银行业监管标杆的巴塞尔协议;作为以营利为目的的企业组织,银行还要遵守企业会计准则。前者是业务规则,后者是会计惯例,二者的执行情况均可通过国际通用的商业报告语言——XBRL进行披露。欧洲是近代银行的发源地,在全球银行业起着举足轻重 Banking is the forerunner of XBRL applications. As a high-risk industry that operates in money and credit business, the banking industry needs to follow the Basel Accords, which is called the international banking regulatory benchmark. As a for-profit business organization, the bank also complies with the Accounting Standards for Business Enterprises. The former is the business rules, the latter is the accounting practice, the implementation of both can be through the internationally accepted business reporting language - XBRL disclosure. Europe is the birthplace of modern banks and plays a decisive role in the global banking industry