TITLE:
The Process and Achievement of the Application of XBRL in Aviation Industry—Based on Eastern Airlines Application Example
AUTHORS:
Renyu Hu
KEYWORDS:
XBRL Establishment; Eastern Airlines; XBRL Taxonomy
JOURNAL NAME:
Theoretical Economics Letters,
Vol.2 No.5,
December
28,
2012
ABSTRACT: In the field of accounting informationization, the establishment and development of XBRL has aroused wide concerns. Abandoning the constrain of the conventional theoretical study, this paper is based on the case of applying XBRL in Eastern Airlines (abbr. CEAIR) to integrate theory with practice. The authors researched the extension of the general taxonomy in specific industry, described the obstacles during the operation and the achievement it would obtain, as well as the valuable experience.