Study on the Element Naming in XBRL Taxonomies

摘要

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.