運用XBRL技術連結企業年報財務與非財務資訊

• Main Authors: Wei-tse Chou, 周瑋澤
• Other Authors: 周濟群
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/69704610261852087592

碩士 === 東吳大學 === 會計學系 === 99 === The “Financial Statement Presentation” jointly proposed by IASB and FASB succeeded the “Performance Reporting” of IASB and “Value Reporting” of PricewaterhouseCoopers. Its Objective includes using the narrative disclosures to assist the previous communication based on financial statement. However, in practice to accomplish the regulator’s rule, the content of disclosures goes overload and deviates from users need. For this reason, accounting experts and investor relationship organization have made two major improvements. One is the standard of financial reporting quality, and the alternative is to use information technology to effectively communicate the corporate information to investors. This study focused on how to use information technology to integrate financial and non-financial information, establishing a link between the financial statement information and the narrative financial/non-financial information disclosures under the existing XBRL 2.1 specification. Hope that through this linking mechanism to further enhance the use efficiency of business information.