Analysis of the IFRS Taxonomy Extension Mode

摘要

XBRL is the latest technology used in processing accounting information. The core part of XBRL is the development and application of taxonomy. In the trend of international convergence of accounting standards, more and more organizations and institutions develop their taxonomies based on the IFRS Taxonomy. Three IFRS Taxonomy extensions are analyzed in this paper. The features and prerequisites of their extension modes would provide theoretical guidance for the taxonomy development.