淡江大學機構典藏:Item 987654321/64236
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    Title: 會計報告電子化傳遞的利器:XBRL -2-
    Authors: 陳國泰;周濟群;陳柏任;王大維
    Contributors: 淡江大學會計學系
    Keywords: 財務報表;電子化傳遞 XBRL
    Date: 2001-07
    Issue Date: 2013-03-12 13:15:19 (UTC+8)
    Publisher: 臺北市:中華民國會計研究發展基金會
    Abstract: 上期已介紹過XBRL語言的基本觀念、發展現況以及應用範圍,本期將繼續說明XBRL為財務報表準備者、使用者及中介者所帶來的效益,再針對XML與XBRL技術兩者之優缺點加以比較說明,並輔以實例作為參考。
    Relation: 會計研究月刊=Accounting Research Monthly 188,頁67-73
    DOI: 10.6650%2fARM.2001.188.67
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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