한국의 XBRL 표준계정과목 사용의 적절성과 개선방안

[Purpose]This study aims to investigate the appropriateness of using XBRL Taxonomy in Korea and propose improvement measures. [Methodology]This study examines whether companies are appropriately using standard accounts in their tagging, extending prior research on the usage rates of XBRL standard accounts. The analysis is based on the Q3 2023 XBRL financial statements of listed companies disclosed on OPENDART. [Findings]The analysis of standard item code usage revealed that, consistent with prior studies, companies tagged standard item codes to item names at a high rate. Regarding the appropriateness of tagging, an examination of the top 20 frequently used item names in financial statements indicated that most companies use similar standard item codes. However, discrepancies were observed for some item names, highlighting the need to ensure appropriate code selection to improve comparability and transparency. This study suggests providing guidelines when necessary. Based on these findings, the study proposes improvements in four areas：(1) standardization of XBRL tagging, (2) support for XBRL financial statement preparation, (3) enhancement of auto－completion and self－check functions for standard account items, and (4) addressing issues of usability and accessibility of XBRL information. [Implications]The results of this study are expected to provide a basis for reporting the status of standard account usage, thereby enhancing the comparability and transparency of XBRL disclosures.