HOME JOURNALS CONTACT

Information Technology Journal

Year: 2013 | Volume: 12 | Issue: 24 | Page No.: 8000-8004
DOI: 10.3923/itj.2013.8000.8004
Reasoning on XBRL metadata in Description Logic
Dong Wang, Ding Pan and Yingmin Zhang

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.

Fulltext PDF

How to cite this article
Dong Wang, Ding Pan and Yingmin Zhang, 2013. Reasoning on XBRL metadata in Description Logic. Information Technology Journal, 12: 8000-8004.

Keywords: XBRL, metadata, relationship and reasoning

REFERENCES
  • 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.

  • Casati, R. and A.C. Varzi, 2003. Parts and Places: The Structures of Spatial Representation. MIT Press, London, UK., pp: 33-34

  • Liu, Q., 2006. Thinking to the popular points currently. Account. Res., 8: 80-85.

  • 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.

  • 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.

  • 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    

  • Spies, M., 2010. An ontology modeling perspective on business reporting. Inform. Syst., 35: 404-416.
    CrossRef    

    • © Science Alert. All Rights Reserved