GB/T 25500.1-2010
ActiveExtensible Business Reporting Language(XBRL) specification - Part 1: Base
可扩展商业报告语言（XBRL）技术规范 第1部分：基础
Application Summary AI generated
GB/T 25500.1-2010 defines the core technical framework for XBRL, specifying the XML-based syntax and data model used to structure business and financial reports. It is applied in China's financial reporting ecosystem, including securities regulators, accounting firms, and listed companies, to ensure consistent digital exchange of financial statements and performance data. This standard enables automated validation, analysis, and comparison of business reports across different software systems and regulatory platforms.
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Transparency note: The application summary and key sentences on this page were automatically generated by AI from the standard's original text. This content has not been human-verified and should not be used for compliance or regulatory purposes. Always refer to the official standard document from the issuing authority.