Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/58599
|
| Title: | XBRL FR分類標準整合─集團企業編製合併財務資訊之研究
XBRL FR Taxonomy Integration─A Study on Preparation of Consolidated Financial Reporting |
| Authors: | 莊雅雯
Chuang,ya wen |
| Contributors: | 諶家蘭
Seng,jia lang
莊雅雯
Chuang,ya wen |
| Keywords: | 可延伸企業報導語言
財務報告分類標準
計算連結庫
會計準則轉換
合併財務資訊
XBRL
Financial Reporting Taxonomy
Calculation Linkbase
Accounting Standards Coversion
Consolidated Financial Reporting |
| Date: | 2009 |
| Issue Date: | 2013-06-28 14:05:56 (UTC+8) |
| Abstract: | 集團財務資訊的編制在企業資源規劃系統的協助下，產生的速度已較以往大為增快許多，然而，先不論相關系統的訓練、導入、維護及更新成本，目前的財務資訊仍舊需要多次的輸入、分發及反覆檢覈，這些步驟尚停在人工編製的階段。
XBRL（可延伸企業報告語言，eXtensible Business Reporting Language）的發展，使企業打破傳統財報的表單形式，它利用電腦可讀的標籤語言減少大量的傳統人力編製流程。後來更發展了財務報告的分類標準（以下簡稱XBRL FR），用來表達財務報表合計性的資訊，但這些處理過的加總數字，無法再還原為原始資料，故對於各國會計準則無法自動轉換，對於跨國公司的合併財務資訊依舊費時費力。
本研究首先依據國際會計準則委員會、臺灣、中國及美國官方所制定的XBRL FR進行分析及比較，建立一個新的XBRL FR，稱為NCCU XBRL FR，蒐集一般行業編制集團財務資訊之必要明細科目（僅包含所有流動資產和流動負債）。接者透過「對應標籤(mapping tags)」的技術，設計一邏輯規則庫，內建四種NCCU XBRL FR分別對應四地XBRL FR之「XBRL計算連結庫(XBRL Calculation Linkbase)」，即可自動轉換NCCU XBRL FR和四地XBRL FR的資訊。最後利用四地之原本XBRL FR計算連結庫，計算編製合併報表資訊前的個別報表資訊。
本研究提出多國準則探討及XBRL FR對應的方法，設計問卷並執行國內四大事務所之專家訪談，發現各國財務報表準則仍然受到會計專業的主觀判斷而分歧，未來全球財報共通的目標，還有很長的一段路要走。
Because of the support of Enterprise Resource Planning system, business groups speed up their financial reporting preparation. Leaving aside the system cost of training, implemention, maintenance and update, its financial information still requires multiple inputs and distributions currently, and needs to repeatedly check their validity. These steps still remain at manual labor.
XBRL (eXtensible Business Reporting Language) helps business to break the form of traditional financial reporting. It has machine-readable label tags, and it can reduce lots of traditional manual process. Financial Reporting Taxonomies (hereinafter referred to as XBRL FR) now are used to express the information of the total amount in financial statements. Because processed numbers can not revert to the original data, accounting principles adopted by nations around the world cannot switch amid different principles. Therefore consolidations of financial information still cost multinationals a lot of resources.
In this study, based on analysis and comparison of International Accounting Standards Board, Taiwan, China and the United States official XBRL FR, we established a new XBRL FR, called NCCU XBRL FR, which is used to collect general commercial and industrial financial information (including only current assets and current liabilities). Then, we use mapping tags technology to design some logic rule database, which has four built-in XBRL Calculation Linkbases corresponding to four XBRL FRs. The logic rule database can automatically convert NCCU XBRL FR to four XBRL FRs. Ultimately, the original four XBRL FR Calculation Linkbases can compute individual financial statements before preparation of consolidated information.
In this study, we proposed a method of multinational accounting standard discussion and XBRL FR mapping. We designed the questionnaire and conduct in-depth interviews to the experts of Big 4 audit firms. Then we found that there are differences in subjective judgments of multinational accounting standard. In the future, there will be a long way to go if we have the goal of common global financial reporting. |
| Reference: | iThome電腦報週刊，2009.06.29，財報新變革，XBRL 統一格式。
王怡文，2001，企業編製合併財務報表會計個體之探討，私立中國文化大學會計研究所碩士論文。
王怡文、李威陞等人，2007，以系統軟體輔助合併報表編製實務（上）、（下） ，勤業眾信會計師事務所專題研究報告。
吳玫琪，2003，台灣可延伸企業報告語言分類標準之建立─以分類帳為例，私立靜宜大學會計學系碩士班碩士論文。
周濟群，2006，XBRL－國際發展現況與國內展望分析，會計研究月刊，第244 期（3月）：38-52。
周濟群，2009，利用XBRL技術設計可剖析的開放式企業報告架構，會計學報，第1卷第2期（5月）：1-35。
林志遠，2004，應用可延伸企業報導語言於稅務申報與稅務查核之實作研究，私立中原大學碩士論文。
施景彬與蔡素芬，2007，七號公報 合併財務報表之概要及疑義，勤業眾信會計師事務所專題研究報告。
財政部會計準則委員會，2009，國際財務報告準則可擴展業務報告語言分類標準（2009國際財務報告準則），北京：中國財政經濟出版社。
財團法人資誠教育基金會，2009，IFRS實務導引叢書（系列一之上、下），台北：前程文化事業有限公司。
張惠貞，2005，企業如何導入財務會計準則公報第七號「合併財務報表」，安侯建業會計師事務所專題研究報告。
郭明泉，2004，國軍維修單位會計系統整合之探討--以艦艇維修單位為例，國防管理學院國防財務資源研究所碩士論文。
陳民卿，2003，財務會計準則公報數位化結構之探討，私立中原大學碩士論文。
傅曉屏，2007，XBRL技術於編制合併報表之應用，私立元智大學資訊管理學系碩士論文。
黃劭彥、許芳榮與陳雪如，2004，台灣可延伸企業報告語言分類標準之建立─以營利事業所得稅為例，會計與公司治理，第1卷第2期（12月）：39-66。
楊峰松，2002，企業資源規劃系統導入之研究，私立中原大學資訊管理研究所碩士論文。
鄭丁旺、周濟群、周伯彥與廖育輝，2010，全球化財報互通的兩項利器－看IFRS與XBRL如何整合，會計研究月刊，第291期（10月）：71-88。
嚴介廷，2003，可運算的延伸性企業報告技術架構建立─應用於財務報表明細垂直整合，國立政治大學碩士論文。
Bahram, S. 2002. Timeliness of corporate and audit reports: Some empirical evidence in the French context. The International Journal of Accounting 37 (May): 215-246.
Beatty, A. and Harris, D.G. 2001. Intra-group, interstate strategic income management for tax, financial reporting, and regulatory purposes. The Accounting Review 76 (October): 515-536.
Bens, A.B. and Monahan, S.J. 2008. Altering Investment Decisions to Manage Financial Reporting Outcomes: Asset-Backed Commercial Paper Conduits and FIN 46. Journal of Accounting Research 46 (December): 1017-1055.
Bovee, M., Ettredge, M.L., Srivastava, R.P., and Vasarhelyi, M.A., “Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial-Reporting Practice?”, Journal of Information Systems Vol. 16 (2002) 165-182.
Callaghan, J., Nehmer, R., and Sugumaran, V. 2008. Modeling Business Applications with XBRL and UML. American Accounting Association Annual Meeting.
Coppers and Lybrand L. L. P. 2002. Security, Audit and Control Features SAP R/3: A Technical and Risk Management Reference Guide. IT Governance Institute: 2002, 37-52.
Deloitte. 2008. IFRSs and US GAAP─A pocket comparison.
Hartgraves, A.L. and Benston, G.J. 2002. The Evolving Accounting Standards for Special Purpose Entities and Consolidations. Accounting Horizons 16 (September): 245-258.
Huang J.Y. 2003. Using the Calculable XBRL for Accounting Standard Transformation. master thesis of National Chung Cheng University.
IASCF. 2009. International Financial Reporting Standards (IFRSs) Taxonomy Guide.
IASCF. 2009. The IFRS Taxonomy Illustrated.
Kai Ting Nien and Jia Lang Seng, 2009, An Exploratory Study on the XBRL-assisted Approach to Prepare Consolidated Reporting. 2009 Annual Summer/International Conference-Korean Accounting Association
Lee, C. H., 2005. A Study Of The Factors Influencing The Willingness of Enterprise To Adopt XBRL–Using of TTF Model As Example. Dissertation, National Cheng Kung University, Kaohsiung.
Yung-Ming, Li. 2003. The Establishment and Application of the XBRL for the Taxonomy of the consolidated financial reporting. master thesis of National Chengchi University.
Li, J. 2007. XBRL Taxonomy Review and Comparison between IFRS-GP Taxonomy and CN Listed Company Taxonomy. master thesis in Accounting Swedish School of Economics and Business Administration.
Maines, L.A., Bartov, E., Beatty, A.L., Botosan, C.A., et al. 2003. Comments on the FASB`s proposals on consolidating special-purpose entities and related standard-setting issues. Accounting Horizons 17(June): 161-173.
Richards, J. and Tibbits, H. 2002. Understanding XBRL, CPA AUSTRALIA NSW BRANCH WORKSHOP.
Teixeira, A. 2002. A Commentary on the Business and Research Implications of XBRL. Working Parper, Auckland University.
Teixeira, A. 2005. What XBRL means for the IFRS. Chartered Accountants Journal of New Zealand 84 (June): 53-54.
XBRL US, Inc. 2008. XBRL US GAAP Taxonomy Preparers Guide.
http://www.ais.npic.edu.tw/xbrl/，周國華老師XBRL教學網站。
http://www.iasb.org/XBRL/XBRL.htm, IASB XBRL Website.
http://www.xbrl.org.tw/site/index.php, XBRL Taiwan Website.
http://www.xbrl-cn.org/zh/index.shtml, XBRL China Website.
http://xbrl.us/Pages/default.aspx, XBRL US Website. |
| Description: | 碩士
國立政治大學
會計研究所
97353031
98 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0097353031 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
|
Files in This Item:
| File |
Description |
Size | Format | |
|---|
| 303101.pdf | | 960Kb | Adobe PDF2 | 1671 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
