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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/58922


    Title: XBRL分類標準延伸建置 —以TIFRS分類標準為例
    The Development of XBRL Taxonomy Extension- A Case Study of TIFRS Taxonomy
    Authors: 藍慧雯
    Lan, Hui Wen
    Contributors: 周濟群
    Chou, Chi Chun
    藍慧雯
    Lan, Hui Wen
    Keywords: XBRL
    TIFRS分類標準
    分類標準延伸
    XBRL
    TIFRS Taxonomy
    Taxonomy Extension
    Date: 2012
    Issue Date: 2013-07-22 10:19:34 (UTC+8)
    Abstract: 基於XBRL格式在企業報告資訊上的優勢，全球各重要經濟體近年來陸續應用XBRL技術進行財報格式的轉換與標準化，而在推動XBRL實務發展的過程中，XBRL分類標準的建置為核心關鍵因素。各國於制訂分類標準基於成本效益考量，分類標準內容通常僅涵蓋企業報告之通用元素，企業若僅按分類標準編製報告，可能導致有用訊息之喪失。以XBRL格式作為申報工具時，企業若基於自願性揭露及報告之完整性，則必須對分類標準自行進行延伸。本研究藉由美國分類標準延伸情況作為借鏡，探討台灣未來開放分類標準延伸時，如何進行分類標準之延伸及其規則和方法。
    Considering the advantages of XBRL-formatted information in business reports, many major global economic leagues have adopted XBRL technology in financial reports’ transformation or standardization. XBRL Taxonomy development is the core factor in promoting XBRL into practice. Taking cost-benefit analysis into account, competent authorities usually design their taxonomy with only basic elements used in business reports. If enterprises prepare their reports just based on the taxonomy, they may lose some useful information. Therefore, they must extend taxonomy to make a voluntary disclosure when enterprises file their reports in XBRL-formatted. This research explores the rules and methods of taxonomy extensions for TIFRS Taxonomy by referring to how companies in the U.S. make taxonomy extensions.
    Reference: 王化鵬，2005，可延伸企業報導語言於非財務報表資訊之應用：以年報內部人資訊為例，台灣大學會計研究所碩士論文。
    王堅權，2012，XBRL的新面貌—Inline XBRL，證交資料月刊，第606期（10月）：8-13。
    李永銘，2003，XBRL合併財務報表分類標準之建立與應用，國立政治大學會計學系碩士論文。
    周國華老師XBRL教學網站，2005，FRTA 1.0完整解析。網址：http://www.ais.npic.edu.tw/xbrl/frta1.0/frta.html。
    周瑋澤，2011，運用XBRL技術連結企業年報財務與非財務資訊，東吳大學會計學系碩士論文。
    周濟群，2009，利用XBRL技術設計可剖析的開放式企業報告架構，東吳會計學報，第1卷第2期（5月）：1-35。
    邱詩容，2007，在XBRL財務報表之企業財務危機預警模型的研究，國立臺灣海洋大學資訊工程學系碩士論文。
    迪皮耶薩與艾克斯(DiPiazza, S. A., and R. G. Eccles)，2003，財務報表革命—公司治理的徹底解決方案，馬嘉應譯，臺北：商周。
    高錦萍與張天西，2006，XBRL財務報告分類標準評價基於XBRL報告分類與公司偏好的報告實務間匹配性研究，會計研究，第11期：24-29。
    黃劭彥、許芳榮、陳雪如與黃素玲，2004，台灣可延伸企業報告語言分類標準之建立，會計與公司治理第1卷第2期（12月）：39-66。
    蔣世軒，2012，企業以XBRL格式申報財務資訊與降低資訊不對稱之研究：以台灣上市公司為例，國立台北科技大學碩士論文。
    Alles, M., and M. Piechocki. 2012 Will XBRL improve corporate governance? A framework for enhancing governance decision making using interactive data. International Journal of Accounting Information Systems 13 (2): 91-108.
    Arnold, V., J. C. Bedard, J. R. Phillips, and S. G. Sutton. 2012. The impact of tagging qualitative financial information on investor decision making: Implications for XBRL. International Journal of Accounting Information Systems 13 (March): 2-20.
    Ball, R. 2006. International Financial Reporting Standards (IFRS): Pros and cons for investors. Accounting and Business Research 36 (December): 5-27.
    Bonson, E., V. Cortijo, and T. Escobar. 2009. Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS). International Journal of Accounting Information Systems 10 (March): 46-60.
    Bovee, M., M. L. Ettredge, R. P. Strivastava, and M. A.Vasarhelyi. 2002. Does the year 2000 XBRL taxonomy accommodate current business financial-reporting practice? Journal of Information Systems 16 (Fall): 165-182.
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    Description: 碩士
    國立政治大學
    會計研究所
    100353027
    101
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0100353027
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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