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XBRL: Path to China
2013-03-19 Author:曹宇红 Editor:无忧草 Views:

During the past years,the development of XBRL in China has gained dominant achievements.We can take a look on how the XBRL is promoted and developed in China through the following major events.

In September 2007,CASC (China Accounting Standards Committee)submitted the application to XII for setting up XBRL China as a regional organization,and the request was approved officially in November 2007.

In October 2008,the 18th International XBRL Conference was held in Washington DC.During the conference,XII and XBRL China signed the Memorandum of Understanding;therefore XBRL China joined XII as a temporary member.

On November 12th,2008,the founding conference of CAIC (China Accounting Informationization Committee)and XBRL China as a regional XBRL organization was held in China.

In January 2009,Ministry of Finance published the exposure draft of The Guidance on Promoting the Progress of Accounting Informationization (CaiKuaiBian [2009]No.5).

In February 2009,Ministry of Finance published Notification of Public Recruiting of Expert Advisor for Accounting Informationization Committee,which opened the position to the public for recruiting professional consultant of Accounting Informationization Committee.

On April 12th 2009,Ministry of Finance published The Guidance on Promoting the Accounting Informationization Progress(CaiKuai [2009]No.6).

In June 2009,the National Science &Technology Pillar Program named of The Development and Application of XBRL Based on Financial Reporting Platform applied by the Ministry of Finance have passed the feasibility discussion and budget review evaluation conducted by the Ministry of Science and Technology.

In August 2009,the evaluation of project developer was completed for the project The Development and Application of XBRL Based on Financial Reporting Platform.

On November 12th 2009,Ministry of Finance published A Letter of The notification of Commentary on Three Standards Including ‘The Infrastructure of China XBRL Taxonomy Standard ’(Caibankuai [2009]No.12),open commentary of three exposure drafts:The Infrastructure of China XBRL Taxonomy Standard,The General Technical Specification of China XBRL Taxonomyand ,The Standard of Sey Data for Financial Information Resource,stakeholders were asked to comment by November 30th 2009.

In November 2009,the recruitment of expert advisor for Accounting Informationization Committee was done,90expert advisors was selected.

On December 11th 2009,the profession seminar for discussing three exposure drafts including The Infrastructure of China XBRL Taxonomy Standard was held in Beijing.

On January 14th 2010,Ministry of Finance published The Notification of Commentary on Exposure Draft of ‘The Format of XBRL Annual Financial Report ’(Caibankuai [2010]No.1),it was asked for comments by Apr 30th 2010.

In March 2010,Mr.Olivier,the director of IASC Foundation’s XBRL activities was invited by the Ministry of Finance,attended the first meeting between XBRL China and IASC.Both parties had discussed the issues regarding to future cooperation and convergence,and agreed to set up the cooperation mechanism periodically.

In March 2010,the team of developing XBRL taxonomy based on Accounting Standards for Business Enterprises was officially built up;therefore the development of XBRL taxonomy was officially started.

On March 24th 2010,Minister of Finance published Provisional Regulation for Promotion on the Application of XBRL (Exposure Draft)(Caibankuai [2010]No.10),and asked for comments by April 23rd 2010.

On April 30th 2010,XII officially approved XBRL China as a member of its regional organization.

On July 15th 2010,Ministry of Finance published The Notification of Commentary on ‘The XBRL Taxonomy Based on Accounting Standards for Business Enterprises (Exposure Draft )’(Caobankuai [2010]No.16),and asked for comments by August 15th 2010.

From August 10th to 12th 2010,the XBRL working conference between the Ministry of Finance and IASC Foundation was held in Beijing,during this conference,both parties discussed several technical issues of XBRL taxonomy regarding to Accounting Standards for Business Enterprises.

On September 10th 2010,XBRL China Quality Review Team was founded.

On September 20th 2010,the plenary meeting of Accounting Informationization Committee 2010was held in Beijing,all the members had agreed on the publishing of the XBRL taxonomy based on Accounting Standards for Business Enterprises.

On October 19th 2010,the 21st XBRL International Conference was held in Beijing.During the meeting,the Ministry of Finance publish the XBRL taxonomy based on Accounting Standards for Business Enterprises,and National Standardization Technical Committee released Chinese National Standards on XBRL Specifications.

On December 9th 2010,the Ministry of Finance published The Notification of Implementation of XBRL Taxonomy Based on Accounting Standards for Business Enterprises (Caikuai [2010]No.23),it required 13enterprises and 12accounting firms to start implementing XBRL taxonomy based on Accounting Standards for Business Enterprises.

One January 10th 2011,the Ministry of Finance and China Securities Regulatory Commission jointly released The Notification for Clarification Several Issues on Implementation of XBRL Taxonomy Based on Accounting Standards for Business Enterprises(Caikuai [2011]No.2)

On January 12th 2011,the ministry of Finance held the meeting for implementation of XBRL taxonomy based on Accounting Standards for Business Enterprises in Beijing,the pilot implementation was started officially.

From May 11th to 12th 2011,the ministry of Finance held the seminar for implementation of XBRL taxonomy based on Accounting Standards for Business Enterprises in Beijing,and gave training to the pilot implementation enterprises.

In June 2011,the pilot implementation enterprises completed the preparation of financial reports based on XBRL taxonomy.

On December 23rd 2011,the founding conference of the National Standardization Technical Committee of Accounting Informationization and the plenary meeting of Accounting Informationization Committee 2011were held in Beijing.

On February 28th 2012,the Ministry of Finance published The Notification for Local State-owned Large and Medium Sized Enterprises to Implement XBRL taxonomy Based on Accounting Standards for Business Enterprises (Caikuai [2012]No .4)

校对:冯凌

中国会计视野2013年3月19日12:47发布,转载请注明来源和作者。

中文新闻:XBRL在中国的发展大事记

 
 
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