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企业会计准则通用分类标准通过国际认证
2013-01-29 来源:中国会计视野作者:曹宇红 编辑:无忧草 浏览量:

XBRL International (XII)announced recently that the General Purpose Taxonomy of Chinese Accounting Standards (CAS)has been granted “Acknowledged”status.It is a milestone for the CAS Taxonomy,representing it has obtained the “international pass”and become a member of international electronic finance reporting standards.

In October 2010,the Standardization Administration of the People's Republic of China (SAC)published the national standard for XBRL technical specification which was drafted by the Ministry of Finance (MOF).Meanwhile,the MOF published the CAS Taxonomy.From 2011,The Taxonomy has been implemented in some of the domestic or oversea listed companies,large state-owned companies,banking and financial institutions.Currently,82large and medium-sized local state-owned enterprises spreading over 17provinces,autonomous regions or municipalities,18banking and financial institutions (including all domestic listed banks),and 14large central-administered SOEs (of which 12are listed on the US market)are using the CAS Taxonomy and submitting XBRL finance reports. 

The draft and implementation of the CAS Taxonomy plays a very important role in several aspects,contributing to the uniform of electronic finance reporting standards in China,improvement of the data quality and effectiveness of finance reporting and the development of the information technology in the field of accounting in China.

XBRL International was established in 1998.It is a non-profit consortium of over 600companies and agencies worldwide working together to build the XBRL language and promote and support its adoption.At the same time,XBRL International is responsible to verify if the taxonomies published by the members comply with XBRL technical specification,and release certificates.

In 2008,XBRL China was collaborated by the Ministry of Finance jointly with the Ministry of Industry and Information Technology,enterprises,agencies and research institutes.Then in 2012,it is officially became a member of XBRL International.Currently,China takes part into both the Member Assembly and Technical Working Groups of XBRL International.

翻译:曹宇红

校对:叶凌波

中文新闻:企业会计准则通用分类标准通过国际认证

 
 
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