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论文作者:www.51lunwen.org论文属性:短文 essay登出时间:2015-12-22编辑:zhaotianyun点击率:11175
论文字数:1550论文编号:org201511282054473908语种:英语 English地区:英国价格:免费论文
摘要:本文主要讲述了公司XBRL财务报告是沟通资本主义市场信心的方式,文中研究了如何保证XBRL财务报告。
Below is from Srivastava and Kogan (2008, p 13)
The first set of assertion is based on the probable data deficiencies in the XBRL instance document: Completeness, Existence, and Accuracy.
Completeness: All of relevant facts/data that are reported in the traditional format document are included in the XBRL instance document.
Existence: There is no tagged fact/data in the XBRL instance document that does not exist in the traditional format document.
Accuracy: The values of all elements and attributes in the XBRL instance document accurately represent the facts in the traditional format document.
Therefore, this assertion includes two sub-assertions: Element Accuracy, and Attribute Accuracy.
The second set of assertion is derived from the possible deficiencies of the mark-up in the XBRL instance document.
Well-formedness: The XBRL instance document is well-formed- the document conforms to all XML syntax rules.
Validity: The XBRL instance document is valid - the document conforms to all of rules of XBRL
and referenced XBRL taxonomies.
Proper Representation: The tagged business fact in the XBRL instance document properly describes the facts in the traditional format document.The third set of assertion is derived from the probable deficiencies of XBRL taxonomies used by the filer.
Proper Taxonomies: The facts/data tagged in the XBRL instance document uses proper general and industry-specific XBRL taxonomies.
Valid Taxonomy Extensions: The XBRL taxonomy extensions referenced by the XBRL instance document are valid - the extensions conform to all rules of XML and XBRL.
Proper Extension Elements: The new elements in the XBRL taxonomy extensions referenced by the XBRL instance document are introduced properly - the extension tag, with its appropriate attributes, is formulated only when available standard tag does not exist.
Proper Linkbases: The linkbases in the XBRL taxonomy extensions referenced by the XBRL instance documents are suitable.
The assurance provider can collect applicable items as the evidence to determine the overall confidence whether all the assertions are true. Regarding the level of support for each assertion, the assurance provider may determine to obtain more evidence, suggest correction to the instance document, qualify the opinion, or present a clean opinion. By suggesting a conceptual framework for the assurance on XBRL instance document, Srivastava and Kogan (2008) establish the benchmark procedure that assists auditors in planning and assessing an assurance engagement for XBRL instance document.
研究建议——Research Suggestion
Prior researches found out that XBRL formatted financial reportin本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。