以XBRL規格為基礎發展TIFRS分類標準

基於XBRL格式在財務資訊上的優勢，全球各重要大國與經濟體在過去幾年間陸續應用XBRL技術進行財報格式的轉換與標準化，而在推動XBRL實務發展的過程中，核心關鍵因素就是XBRL分類標準的建置。本研究將進行（1）利用物件導向中的設計模式概念研究XBRL分類標準設計模型與（2）以TIFRS進行實務釋例，並應用設計模型建置分類標準範例。本研究使用設計科學方法論，觀察分類標準設計架構與建置流程，並透過實務經驗的累積回饋，經由設計模型說明、實務釋例與分類標準實例建置來建構設計模型，並驗證設計模型的可行性。研究流程分為四大階段，第一階段為TIFRS分類標準架構解析；第二階段為設計模型分類觀點；第三階段為設計模型適用情境說明與實務釋例；第四階段為應用設計模型進行分類標準實例建置。本研究依據適用情境與格式設計提出三大觀點（表達觀點、計算觀點與表單觀點）及其所屬10種設計模型，希望透過本研究幫助使用者降低領域進入門檻，並避免以往僅憑領域專家經驗逕行設計與建置分類標準可能造成的缺失，而系統軟體開發商也可根據本研究建議的設計模型進行XBRL應用軟體設計。

關鍵字

台灣適用國際財務報告準則；可延伸性企業報導語言；物件導向；設計模式

並列摘要

Consider the advantages of XBRL-Formatted in financial information, many major powers around the world have adopted XBRL as a tool in financial report transformation or standardization. XBRL taxonomies development is the core factor in promoting XBRL into practice. This research conducted in two ways. First, use design patterns concepts in Object-Oriented to design XBRL taxonomies. Second, apply the model to build an example in TIFRS. This paper uses the Design Science methodology. Through observations in taxonomies design architecture and implementation processes, practical experiences and illustrations in design model, construct design model to build and verify the feasibility of the model. Research process can be divided into four stages. First, analyze TIFRS taxonomy architecture. Second, introduce design model classification views. Third, provide instructions for scenarios the design model is applicable and practical interpretation cases. Forth, use design model to build taxonomy. This research proposes three points (Presentation view, Formula view, and Table view) and its affiliated ten design model based on different conditions. Hope that through this research can help users lower barriers to entry field, avoid the deficiencies in taxonomy due to the taxonomy design totally dependent on experts’ experience. Software developers can design XBRL application software according to the methods suggested according to this study.