GB/T 25500.4-2010

Active

Extensible business reporting language(XBRL) specification - Part 4: Versioning

可扩展商业报告语言(XBRL)技术规范 第4部分:版本

Standard Type
GBT
ICS
03.100.60
CCS
A11
Status
Active
Issue Date
2010-10-18
Implementation
2011-01-01
Centralized Committee
财政部
Issuing Authority
中华人民共和国国家质量监督检验检疫总局、中国国家标准化管理委员会

Application Summary AI generated

This standard defines the rules and mechanisms for managing changes to XBRL taxonomies, ensuring that updates to financial reporting definitions are tracked and communicated consistently. It is applied in China's financial and regulatory reporting systems, where organizations like stock exchanges and government agencies use XBRL to submit and process business data. The versioning specification enables auditors, software developers, and data consumers to understand how reporting requirements evolve over time.

Related Standards

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.