Building XBRL for Asset Management Industry- an Implementation of Application and Taxonomy

• Main Authors: Yu-Ying Lin, 林宥吟
• Other Authors: Ji-Qun Zhou
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/42723407792707647263

碩士 === 中原大學 === 會計研究所 === 90 === Recently, the Ministry of Finance actively guided the foundation of assets management company(AMC)and set the new mechanism to deal non-performing loans(NPLs) of financial institutions to avoid financial crisis. In fact, AMCs have joint and consistent needs for NPLs information from banks. Since NPLs information is part of the financial information of asset management industry , we hope to building eXtensible Business Reporting Language(XBRL) for asset management industry to promote the efficiency of AMCs’ financial information supply chain. The framework of XBRL is based on the form of traditional financial statements, therefore it ultimately benefits all users of the financial information supply chain: it includes public and private companies, the accounting profession, regulators, analysts, the investment community, capital markets and lenders, as well as key third parties such as software developers and data aggregators. It provides the financial community a standard-based method to prepare, publish in a variety of formats, reliably extract and automatically exchange financial statements of publicly held companies and the information they contain. Consequently, whatever industry could use the technology of XBRL for exchanging business financial information. Therefore, the main purpose of this study is to use XBRL technology to fulfill the needs of information from asset management industry. First of all, we analyze the information needs and the patterns of how asset management industry exchange information with NPLs owners. Then, we extend XBRL to build NPL Taxonomy of information of NPLs to construct an XML-based speciation of financial information supply chain for Taiwan asset management industry. In addition, the thesis implements an NPLs information system to transform the format of Data from Access to XBRL-based data based on the framework of NPL Taxonomy. We also integrate the technology of XML to show information on the browser. Finally , we construct a portal site for asset management industry to exchange the information of NPLs as a solution to exchange trading information.