XBRL is the latest technology used in processing accounting information. XBRL formula link base can validate and compute the values of data in order to improve the quality of data in XBRL instance. China is the earliest country to use formula link base in the taxonomy. The formula link base in CAS Taxonomy includes 194 formulas to validate the values of data in XBRL instance. However, these formulas can also be improved. This paper provides three approaches to improve practical application of formula technology for the CAS taxonomy creators.
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