| Summary: | 碩士 === 國立政治大學 === 會計研究所 === 101 === Considering the advantages of XBRL-formatted information in business reports, many major global economic leagues have adopted XBRL technology in financial reports’ transformation or standardization. XBRL Taxonomy development is the core factor in promoting XBRL into practice. Taking cost-benefit analysis into account, competent authorities usually design their taxonomy with only basic elements used in business reports. If enterprises prepare their reports just based on the taxonomy, they may lose some useful information. Therefore, they must extend taxonomy to make a voluntary disclosure when enterprises file their reports in XBRL-formatted. This research explores the rules and methods of taxonomy extensions for TIFRS Taxonomy by referring to how companies in the U.S. make taxonomy extensions.
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