Submit Manuscript

Information Technology Journal

Year: 2013 | Volume: 12 | Issue: 24 | Page No.: 8000-8004
Facebook Twitter Reddit Linkedin E-mail
Research Article

Reasoning on XBRL metadata in Description Logic

Dong Wang
School of Business Administration, Guangzhou University, Guangzhou,510006, China
Ding Pan
School of Management, Jinan University, Guangzhou, 510632, China
Yingmin Zhang
School of Management, Jinan University, Guangzhou, 510632, China

ABSTRACT

Formalization and reasoning is the basic step of quality control mechanism in XBRL, which is one of the most difficult and challenging issue in XBRL development. In this study, the metadata, hierarchical relationship and ordinary-special relationship of XBRL are formalized in description logic DLRBR. An example of metadata and relationships in XBRL financial statement is given. Rules are constructed and equivalence checking and disjoint checking are implemented in Jena. The result is correctly and high-efficiency.
PDF References Citation

Keywords

REFERENCES

  1. Carretie, H., B. Torvisco and R. Garcia, 2012. Using semantic web technologies to facilitate XBRL-based financial data comparability. http://rhizomik.net/html/~roberto/papers/hcbtrg-feosw12.pdf.
  2. Casati, R. and A.C. Varzi, 2003. Parts and Places: The Structures of Spatial Representation. MIT Press, London, UK., pp: 33-34.
  3. Liu, Q., 2006. Thinking to the popular points currently. Account. Res., 8: 80-85.
  4. Ma, Y.H., H.W. Zhu, G.Y. Su and T.M. Akhriza, 2011. Hyperbolic tree for effective visualization of large extensible data standards. Proceedings of the SigIQ pre-ICIS Workshop, December 3, 2011, Shanghai, China pp: 1-7.
  5. Pan, D., D. Wang and Y.M. Zhang, 2012. Consistency checking of XBRL based on a description logic DLRBR. J. Comput. Inform. Syst., 8: 6741-6748.
  6. Pan D., D. Wan and Y.M. Zhang, 2012. Construction and checking to XBRL semantic meta-model. Adv. Inform. Sci. Serv. Sci., 4: 413-420.
    CrossRef
  7. Spies, M., 2010. An ontology modeling perspective on business reporting. Inform. Syst., 35: 404-416.
    CrossRef

Leave a Comment

Your email address will not be published. Required fields are marked *