GB/T 25500.4-2010Extensible business reporting language (XBRL) specification -- Part 4: Versioning (English PDF)

Foreword

GB/T 25500 "Extensible Business Reporting Language (XBRL) Technical Specification" is divided into four parts.

Part 1. Foundation;

- Part 2. Dimensions;

Part 3. Formula;

Part 4. Version.

This part is part 4 of GB/T 25500.

This part is drafted in accordance with the rules given in GB/T 1.1-2009.

This part of the technical content and XBRL international organizations to develop the XBRL version specification version 1.0 (basic and conceptual basis) (XBRL VersioningSpecification1.0, BaseandConceptbase) basically the same.

This part is headed by the Ministry of Finance of the People's Republic of China.

This part of the drafting unit. the People's Republic of China Ministry of Finance.

This part of the drafters. should only, Wang Ying, Li Hongxia, Huang Min, Li Minmin, Ding Liang, Tan Dong, Yang Haifeng, Zhu Jianpeng, Yang Cheng, Child Panpan.

Introduction

The Extensible Business Reporting Language (XBRL) is an extensible language (ExtensibleMarkupLanguage, XML) open business reporting technical standards. It is through the financial accounting report business the data in the report increases the specific markup, defines the interrelationships, enables the computer to "read" these reports and conduct business logic deal with.

XBRL's idea was first proposed by American registered accountant Charles Hoffman in 1998. Subsequently, in the United States Certified Public Accountants Association (AICPA) sponsored under the first XBRL prototype. XBRL technology is widely used in financial accounting reports, listed companies annual report, Financial institutions, regulatory reports, tax reports and other fields, currently in the United States, Britain, Japan, Australia and many other countries have been put into practice use. In China, XBRL has been applied to the information disclosure of listed companies and fund information disclosure areas, and achieved good results.

The application of XBRL technology avoids the repetitive entry, reporting, transmission, conversion, comparison, etc. of reporting data, and reduces errors Rate, improve data generation, delivery, use efficiency and information level. Therefore, to promote the application of XBRL in China, is conducive to the promotion of financial meetings Report the use of business reports such as the depth of the use of information to improve regulatory efficiency. The XBRL specification is required for all XBRL applications Follow the underlying technical standards. Development of XBRL technical specifications, is to promote the application of XBRL basic work in China. At present, international are subject to XBRL international organizations to develop technical specifications.

This part is an extension of GB/T 25500.1 "Scalable Business Reporting Language (XBRL) Technical Specification Part 1. Fundamentals" , Defines the XML syntax for the XBRL classification standard version report, providing a structure for two differences between classifiers that can be found description.

Extensible Business Reporting Language (XBRL) Technical Specification Part 4. Version

1 Scope

This part of GB/T 25500 specifies the XML syntax for the XBRL classification standard version report, providing a difference between two DTSs Structured description.

This part applies to the development of XBRL classification standards, the preparation or use of example documents, and XBRL related development and application.

2 Normative reference documents

The following documents are indispensable for the application of this document. For dated references, only the dated edition applies to this article Pieces. For undated references, the latest edition (including all modifications) applies to this document.

Information technology - Extensible Markup Language (XML) 1.0 GB/T 25500.1 Scalable Business Reporting Language (XBRL) Technical Specification Part 1. Fundamentals GB/T 25500.2 Extensible Business Reporting Language (XBRL) Technical Specification Part 2. Dimensions GB/T 25500.3 Extensible Business Reporting Language (XBRL) Technical Specification Part 3. Formula

3 Terms and definitions

GB/T 18793-2002, GB/T 25500.1, GB/T 25500.2, GB/T 25500.3 and the following terms and definitions Applies to this document.

4 Namespace and its prefix

Element or attribute namespace prefix used to ns. name example, where ns is the prefix of the namespace, name is the local name Said. The mapping of the namespace prefix to the actual namespace is consistent with Table 1. The prefix columns in Table 1 are non-normative , The namespace URI column is normative.

Table 1 namespace and namespace prefixes

Prefix namespace URI ver http.//xbrl.org/2010/versioning-base vere http.//xbrl.org/2010/versioning-base/error gen http.//xbrl.org/2008/generic vercb http.//xbrl.org/2010/versioning-concept-base vercbe http.//xbrl.org/2010/versioning-concept-base/error