Study on the Element Naming in XBRL Taxonomies

Ding Wang; Jun Jie Wei; Min Huang; Ying Wang

doi:10.4028/www.scientific.net/AMM.427-429.2592

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HomeApplied Mechanics and MaterialsApplied Mechanics and Materials Vols. 427-429Study on the Element Naming in XBRL Taxonomies

Study on the Element Naming in XBRL Taxonomies

Abstract:

XBRL is the latest technology used in processing accounting information. Elements in XBRL are facts which may be reported about a business activity. Element names are the character strings which uniquely identify each element. This paper examines the existing rules on element naming. With extensive analysis of current practices for XBRL element naming in the foreign and Chinese taxonomies, several alternative approaches are set out. The considerations are proposed to improve the standardization of taxonomy creation.

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Periodical:

Applied Mechanics and Materials (Volumes 427-429)

Pages:

2592-2595

DOI:

https://doi.org/10.4028/www.scientific.net/AMM.427-429.2592

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Online since:

September 2013

Authors:

Ding Wang*, Jun Jie Wei, Min Huang, Ying Wang

Keywords:

Element Naming, Standardization, Taxonomy, XBRL

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* - Corresponding Author

References

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