GB/T 25500.3-2010
ActiveExtensible Business Reporting Language(XBRL) specification - Part 3: Formula
可扩展商业报告语言（XBRL）技术规范 第3部分：公式
Application Summary AI generated
This standard defines the formula specification for XBRL, enabling the automated calculation, validation, and transformation of business data within financial reports. It is applied in China's financial reporting ecosystem, including listed companies, banks, and regulatory bodies, to ensure data consistency and accuracy during submission and analysis. The standard supports complex business rules and cross-context validations in digital financial statements.
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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.