Construction of XBRL Semantic Metamodel and Knowledge Base Based on Ontology

Wen Li Wang; Min Huang; Ying Wang

doi:10.4028/www.scientific.net/AMM.571-572.1119

Paper Titles

The Research of Robot Teleoperation Technology Based on Virtual Fixture
p.1097

SWOT Analysis and Research on the Informatization Application Model of the Agricultural Industry Cluster
p.1105

A Study on Simulative System of Mobile Payment
p.1110

Application of Information Technology in the County Government
p.1115

Construction of XBRL Semantic Metamodel and Knowledge Base Based on Ontology
p.1119

E-Commerce Risk Analysis with Fuzzy Analytic Hierarchy Process
p.1129

Fuzzy Evaluating Model and Method of C2C Sellers Credit Based on Larsen Criterion
p.1133

Research on the Elements of E-Government Performance Evaluation
p.1140

Systematic Design of Individualized Customization of Home Textiles Based on Web
p.1144

HomeApplied Mechanics and MaterialsApplied Mechanics and Materials Vols. 571-572Construction of XBRL Semantic Metamodel and...

Construction of XBRL Semantic Metamodel and Knowledge Base Based on Ontology

Abstract:

In order to improve the interoperability of XBRL format financial reporting on the semantic level, a novel XBRL financial reporting metamodel and a fact data semantic metamodel are proposed, which uses the Semantic Web technologies and Ontology theory. Then, a XBRL knowledge base is constructed based on this metamodel .Using the metamodel-based translation mechanism from XBRL to OWL / RDF, all the semantic information in XBRL taxonomy and instance documents is translated into OWL ontology and RDF instance. Finally, a knowledge base covering the semantic information of financial reporting domain is constructed.

You might also be interested in these eBooks

View Preview

Info:

Periodical:

Applied Mechanics and Materials (Volumes 571-572)

Pages:

1119-1128

DOI:

https://doi.org/10.4028/www.scientific.net/AMM.571-572.1119

Citation:

Cite this paper

Online since:

June 2014

Authors:

Wen Li Wang, Min Huang, Ying Wang

Keywords:

Knowledge Base, Ontology, Semantic Metamodel, XBRL

Export:

RIS, BibTeX

Price:

Permissions CCC:

Request Permissions

Permissions PLS:

Request Permissions

Сopyright:

Citation:

References

[1] Hoffman, C.: Financial Reporting Using XBRL: IFRS and US GAAP Edition. Lulu. com(2006).

Google Scholar

[2] Declerck, T., Krieger, H.: Translating XBRL into Description Logic: an approach using Protege, Sesame and OWL. In: Abramowicz, W. and Mayr, H.C. (eds. ) Proceedings of the 9th International Conference on Business Information Systems, BIS'06. p.455–467. GI, Bonn, DE (2006).

Google Scholar

[3] Núñez, S., de Andrés, J., Gayo, J.E., Ordoñez, P.: A Semantic Based Collaborative System for the Interoperability of XBRL Accounting Information. Emerging Technologies and Information Systems for the Knowledge Society. p.593–599. Springer, Berlin/Heidelberg, DE (2008).

DOI: 10.1007/978-3-540-87781-3_64

Google Scholar

[4] Lara, R., Cantador, I., Castells, P.: Semantic Web Technologies For The Financial Domain. In: Cardoso, J. and Lytras, M. (eds. ) The Semantic Web: Real-World Applications from Industry. p.41–74. Springer, New York, NY, USA (2008).

DOI: 10.1007/978-0-387-48531-7_3

Google Scholar

[5] Bao, J., Rong, G., Li, X., Ding, L.: Representing Financial Reports on the Semantic Web: A Faithful Translation from XBRL to OWL. In: Dean, M., Hall, J., Rotolo, A., and Tabet, S. (eds. ) Semantic Web Rules. p.144–152. Springer, Berlin/Heidelberg, DE (2010).

DOI: 10.1007/978-3-642-16289-3_13

Google Scholar

[6] García, R., Gil, R.: Linking XBRL Financial Data. In: Wood, D. (ed. ) Linking Enterprise Data. p.103–125. Springer, New York, NY, USA (2010).

DOI: 10.1007/978-1-4419-7665-9_6

Google Scholar

[7] Berners-Lee, T. Why RDF model is different from the XML model. W3C Dessign Issues, (1998). Available from http: /www. w3. org/DesignIssues/RDF-XML. html.

Google Scholar