Research on the Improvement Path of Financial Report Based on XBRL

Cloud computing drives the exponential growth of data scale, forming a "big data phenomenon".There is huge commercial value behind big data, which requires the use of deep mining and machine intelligence technologies to discover and apply.In the third wave of informatization, the application of big data technology in the field of XBRL financial reporting has a strong necessity and feasibility.The article first conducts extensive surveys and statistics on the problems in the application of XBRL from the perspective of the capital market, and conducts a visual analysis.Then, the article introduces the IASB's accounting information quality characteristics and China's accounting information quality requirements.Finally, it discusses how to use big data technology to improve the quality of XBRL financial report presentation information, such as deep learning, knowledge calculation, visualization, classification prediction, outliers, etc.