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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/64238

    Title: XBRL標準應用於財務報告之發展現況 (下)
    Authors: 周濟群
    Contributors: 淡江大學會計學系
    Keywords: 財務報告 XBRL
    Date: 2004-04
    Issue Date: 2013-03-12 13:13:53 (UTC+8)
    Publisher: 臺北市:中華民國會計研究發展基金會
    Abstract: 欲成功地推動XBRL,必須先瞭解國外推動經驗、國內現行相關研究成果與國內財務報表、財務會計公報、財務資訊使用情形等背景資料,才能建構出階段性的發展藍圖。在上(220)介紹過國際發展狀況之後,以下再針對目前國內與XBRL相關之碩博士論文研究發展加以彙整,並提出我國發展XBRL之藍圖,期作為國內未來推廣之參考。
    Relation: 會計研究月刊=Accounting Research Monthly 221,頁96-108
    DOI: 10.6650%2fARM.2004.221.96
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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