A Semantic Based Collaborative System for the Interoperability of XBRL Accounting Information
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- Núñez S.M., de Andrés Suárez J., Gayo J.E.L., de Pablos P.O. (2008) A Semantic Based Collaborative System for the Interoperability of XBRL Accounting Information. In: Lytras M.D., Carroll J.M., Damiani E., Tennyson R.D. (eds) Emerging Technologies and Information Systems for the Knowledge Society. WSKS 2008. Lecture Notes in Computer Science, vol 5288. Springer, Berlin, Heidelberg
The annual accounts and other financial information of big companies is being worldwide standardized. The open standard that allows this standardization is XBRL, an XML vocabulary for exchanging financial information. In return for this initiative, the existence of different accounting standards in each country makes necessary to define specific XBRL taxonomies for each kind of accounting report, making the extraction of homogeneous information from different taxonomies difficult. This project seeks to incorporate a new level of abstraction through OWL ontologies, allowing the users of accounting reports to compare and exchange financial reports drawn up according to different standards. In addition, we propose a collaborative web environment through which experts in the Accounting domain will update the knowledge base of the system.
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