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The Process and Achievement of the Application of XBRL in Aviation Industry—Based on Eastern Airlines Application Example
Research Center of Accounting Informationization and Financial Decision-Making,East China University of Science and Technology, Shanghai, China
- 1 Research Center of Accounting Informationization and Financial Decision-Making,East China University of Science and Technology, Shanghai, China
Theoretical Economics Letters·Volume 02 (2012)·Pages 534–538·Published 19 December 2012·DOI10.4236/tel.2012.25099
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Abstract
In the field of accounting informationization, the establishment and development of XBRL has aroused wide concerns. Abandoning the constrain of the conventional theoretical study, this paper is based on the case of applying XBRL in Eastern Airlines (abbr. CEAIR) to integrate theory with practice. The authors researched the extension of the general taxonomy in specific industry, described the obstacles during the operation and the achievement it would obtain, as well as the valuable experience.
KeywordsXBRL EstablishmentEastern AirlinesXBRL Taxonomy
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