XBRL應用於我國會計資訊市場之研究─以客製化財務報導為例

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Accounting information has become real-time and more accessible with the development of information technology. Providers of accounting information can use automatic systems to produce real-time financial reports and distribute them on the Internet; and users of accounting information can extract data freely from WWW (World Wide Web). Consequently, the timeliness of accounting information is greatly improved, and heterogeneous information users’ various demands could be satisfied. XBRL is an important achievement on the integration of accounting and information technology in the past few years. This paper uses XBRL and other information techniques to develop an XBRL-based information system for the heterogeneous users of Taiwan accounting information market to read and inquire XBRL documents. Our research is based on the architecture of the Customization Around Standard Report (CASR) model under the Customized Financial Reporting (CFR) theory. We have developed the Customized Financial Reporting System (CFRS) to verify the technical feasibility of XBRL in Taiwan accounting information market, and to create values for heterogeneous information users. We use customized style sheets for the customized presentation of accounting information, and implement several dimensions of content customization by using XBRL and CFRS’ s functionalities.