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XII发布分类标准开发质量控制流程
2013-07-30 来源:中国会计视野 编辑:那一剪风情 浏览量:

The Quality ntrol Process for Taxonomy Development highlights three key ntributing factors which influence the Quality in an XBRL Taxonomy,including:

Project ernance Structure

Iterative Processes for Taxonomy Development,Test and Review;and

Skilled Resources in areas such as domain and XBRL technology experts.

Architectural issues at the design stage,internal and external review cycles and quality ntrol check-lists foriterative testing are included as examples of framework mponents.Finally,this paper provides a sample list and description of supportive documents that enable this taxonomy quality ntrol process to beme a best practice.

The paper uses the Japan EDI and UKHMRC taxonomies as case studies.

 中文新闻:http://www.xbrl-cn.org/2013/0730/92730.shtml

 
 
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