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IFRS发布更新后的业务规则
2017-09-08 来源:xbrl.org作者:Editor 编辑:无忧草 浏览量:

An important part of high quality structured data is the application of business rules that uncover simple mistakes and business logic errors.XBRL International urges all regulators to use machine executable business rules in order to significantly enhance data quality.

To help environments that report based on the IFRS accounting standards,the IFRS Taxonomy Formula Linkbase 2017has been developed by the IFRS Taxonomy Team and is now available for download.The new 2017formulas are designed to accompany the IFRS Taxonomy 2017.

The IFRS rule base has been developed in a modular fashion,meaning that it can be used with filings that have been created based on the IFRS Taxonomy,regulatory extensions to that taxonomy,as well as entity-specific extensions.

The rules cover a variety of aspects of reporting including cross-period validation,earnings per share validations,fact equivalence validations and negative/positive number checks.

You can download the 2017IFRS Taxonomy Formula Linkbase here.The guide is here.

中文新闻:IFRS发布更新后的业务规则

 
 
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