淡江大學機構典藏:Item 987654321/64237
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    Title: XBRL標準應用於財務報告之發展現況 (上)
    Authors: 周濟群
    Contributors: 淡江大學會計學系
    Keywords: 財務報告 XBRL
    Date: 2004-03
    Issue Date: 2013-03-12 13:14:47 (UTC+8)
    Publisher: 臺北市:中華民國會計研究發展基金會
    Abstract: 國際XBRL協會曾指出,如同英語是全球商業溝通的語言,XBRL很有可能成為網際網路上商業報告的共通語言。XBRL在不改變會計準則的前提下,提供一個以XML技術為基礎之全球企業資訊供應鏈架構,對於資訊範圍的廣度與深度帶來顯著的助益,多數先進國家皆已前仆後繼地投入這個領域。
    Relation: 會計研究月刊=Accounting Research Monthly 220,頁75-86
    DOI: 10.6650%2fARM.2004.220.75
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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