2022
DOI: 10.1155/2022/4897908
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The Utilization Ratio and Interoperability of Corporate-Level XBRL Classification Standard Elements in China

Abstract: Given the rapid development of the digital industry, the international use of XBRL as a computer language for the exchange of corporate financial data is of great significance in promoting the standardization of financial data. This paper provides an in-depth study and quantitative measurement of the applicability of the Chinese XBRL common taxonomy elements in enterprises, examining the interoperability of the elements between enterprises and the possible absence and ambiguity of the elements. The research st… Show more

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