The ARDF XBRL Committee aims to encourage the study, development, and application of XBRL in Taiwan so as to promote the institutionalization of XBRL taxonomy while acting as the channel for international exchange and communication.

Under the supervision of the Financial Supervisory Commission of the Executive Yuan, the Taiwan Stock Exchange Corporation has launched the XBRL program in the capital market and has already completed the taxonomy development for different industries at the preliminary stage. This is the foundation for Taiwan in taxonomy development. In the future, ARDF XBRL Committee will encourage the adoption of local XBRL project. Our broad strategy to achieve this mission will be:

  • Raise the awareness of and the demand for XBRL, and encourage the corporate industry as well as those who are in the position of preparing financial reports to adopt XBRL as the standard electronic means for the compilation of financial statements.
  • Promote the XBRL to domestic and foreign users of business reports so as to educate them of preparing financial statements and conducting financial analysis with XBRL.

Organization Structure

The field where each group is in charge outlined as follow:

1. XBRL Committee

The ultimate decision-making authority of XBRL development in Chinese Taipei which is responsible for directing the policy and operation of XBRL in Chinese Taipei. Appoint a Chairperson and several member in the committee.

2. Taxonomy Working Group

In charge of tutoring and developing taxonomy for Taiwan capital market. Also offer consultancy service on taxonomy and constructing related mechanism so as to foster the taxonomy development in Taiwan and obtain the recognition from XBRL International.

3. Promotion Working Group:

In charge of organizing and holding various kinds of XBRL related activity to educate and inform the public, foster the development of XBRL in the general population. In addition, this working group is also responsible for encouraging the listed companies to participate in XBRL project as so to recruit more member in Taiwan.

4. CEO and the Operation Team:

Responsible for gathering the information on the XBRL development domestically and overseas. Organize and implement the related activities such as preparing to join XBRL International and the daily operation of XBRL Taiwan. Appoint one Chief Executive Officer and several administrators.

5. XBRL Community:

To offer various kinds of service to the XBRL Professional group and act as platform for exchanging experience and thoughts.

Committee Members

XBRL Committee Members

Title Name Current Position
Chairman Chen Li-Ching
Senior Executive Vice President,Taiwan Stock Exchange
CEO-Menber Shih-Hao Chou
Vice President, Planning Research, Taiwan Stock Exchange
Member Lin Jing-Yi
Section Chief, Accounting and Auditing Supervision Division, Securities and Futures Bureau, Financial Supervisory Commission, Executive
Member Chang Wen-Hsi
Chief, Fiscal Information Agency, Ministry of Finanace
Member Wang Pu-Yu
Manager, Corporate Information Research and Development Department, Joint Credit Information Center
Member Lin,Wan-Rong
Senior Vice President, Listing Supervision Department, Taipei Exchange
Member Chou Guo-hua
Associate Professor, National Pingtung University, Departmant of Accounting
Member Xu Lin-Shun
Partner,  PricewaterhouseCoopers, Taiwan
Member Ke Zhi-Xian
Partner,  Deloitte & Touche
Member Wu Zhao-Ren
Partner, KPMG Taiwan
Member Zhang Teng-Long
Senior Executive Vice President, Ernst & Young    
Executive Director of Accounting and Auditing Committee of ROC CPA Association
Member Wang Ming-Xiu
Senior President,Shareholder Affairs Department,Taiwan Depository& Clearing Corporation



Title Name Current Position
Representative Taiwan Stock Exchange Representive
Taiwan Stock Exchange
Representative Taipei Exchange Representive
Taipei Exchange


Title Name Current Position
Representative ARDF Representative
Research Fellow
Representative Taipei Exchange Representive
Taipei Exchange
Representative Taiwan Stock Exchange
Listing Department
Representative Accounting Firms
Representative The Bankers Association of the republic of China
Representative Certified Public Accountants of Republic of China