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 |