Abstract: This paper introduces the related concepts of specification, taxonomy, instance about XBRL, shows the core thinking of dealing with financial statements by XBRL technology, through a example which is data mapping from tables to XML, XML files parsed forming XBRL files, presenting XBRL files through XSLT displays the whole process that is financial statements implement network sharing. This paper points to format conversion’s key point from XML to XBRL is instance creator, and XSLT transformer is necessary means to improve sharing visibility and analysis.

Key words: specification, taxonomy, parse, linkbases, network-sharing

摘要： 介绍通用业务报告语言XBRL中的技术规范、分类标准和实例文档的相关概念，对其在财务报表处理过程中的核心思想进行分析，通过实例描述财务报表映射为XML文档、XML解析生成标准XBRL实例文档和XSLT展示XBRL文档的3个步骤和财务报表实现网络共享的全过程。

关键词: 技术规范, 分类标准, 解析, 链接库, 网络共享

CLC Number: 

• TP311