Improvement of XBRL Financial Reporting Classification Criteria in China

摘要

The current XBRL financial reporting classification criteria in China is based on the Accounting System for Business Enterprises, which doesn’t meet the requirements of the current Accounting Standard for Business Enterprises and thus is required for improvement. Through the analysis on the contents and creation process of XBRL financial reporting classification criteria, this paper puts forward ideas and steps for the improvement of China’s XBRL classification criteria for financial reporting. Firstly, redefine the basic common elements required for disclosure in financial reports by relying mainly on the Accounting Standards for Business Enterprises in China, supplemented by International Financial Reporting Standards; secondly,expand the basic classification to create the extended classification according to the requirements of different enterprises; thirdly, modify the present model definition file and link base files; lastly, generate specific XBRL financial reports compliant with the Accounting Standards for Business Enterprises based on the extended classification.