期刊文献+

XBRL财务报告分类标准体系研究综述 被引量:8

下载PDF
导出
摘要 本文对近几年来国内外关于可扩展商业报告语言(XBRL)分类标准的研究成果从分类标准的设计、参与主体、评价体系三个方面进行评述,以指导我国XBRL分类标准的制定。
作者 韩庆兰 蔡苗
机构地区 中南大学商学院
出处 《财会月刊(中)》 2008年第9期57-58,共2页 finance and accounting monthly
  • 相关文献

参考文献4

二级参考文献25

  • 1Arthur Z. Lieberman and Andrew B. Whinston. A Structuring of an Events - Accounting Information System. The Accounting Review (April 1975), pp. 246-258. 被引量:1
  • 2Back - Hock, A. 1995. A structuring of the datanase and methods for a workflow accounting information system. AIS Research Symposium, Phoenix, AZ. 被引量:1
  • 3Colantoni, C. S., R. P. Manes, andA. Whinston. 1971. A unified approach to the theory of accounting and information systems. The Accounting Review (January): 90- 102. 被引量:1
  • 4David, J. S. 1995. An empirical analysis of REA accounting systems, productivity, and perceptions of competitive advantage. Working paper, Arizona State University. 被引量:1
  • 5FASB. 2000. Electronic Distribution of Business Reporting Information, www.lash.org 被引量:1
  • 6Goetz, B. E. 1939. What's wrong with accounting. Advanced Management (Fall): 151-157. 被引量:1
  • 7IASC. 1999. Business Reporting on the Internet. 被引量:1
  • 8Izak Benbesat and Albert S. Dexter, 1979, Value and Events Approaches to Accounting: An Experimental Evaluation, The Accounting Review Vol. Liv, No. 4 October 1979. P735-749. 被引量:1
  • 9Johnson. O. toward an Events Theory of Accounting. The Accounting Review (October 1970) pp. 641-653. 被引量:1
  • 10Securities and Exchange Commission. 1995. Use of Electronic Media for Delivery Purposes, Securities Act Interpretive Release No. 33-7233, October 6. 被引量:1

共引文献200

同被引文献23

引证文献8

二级引证文献19

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部