The Research on Utilization and Interoperability of XBRL Taxonomy Elements of Listed Companies Financial Report

Hu Renyu, Peng Chen, Ni Kaishi

Volume 14 Issue 1

Global Journal of Human-Social Science

This article is based on the research on utilization and interoperability of ChineseXBRL taxonomy elements, focusing on the improvement of the insufficient XBRL taxonomy elements. The authors believe that increase the number of XBRL taxonomy elements can enhance the interoperability of financial reports and accuracy of compiling XBRL software elements.