Research on a Component-Based Method for Developing Electronic Documents for the Effective Reuse of XBRL Taxonomies

XBRL 택사노미의 효과적인 재활용을 위한 컴포넌트 기반 전자문서 개발에 관한 연구

As XBRL applications for sharing the contents and semantics of business reports get activated, it is increasingly necessary to reuse components systematically by the standardization in the national level. The current standardization of Korean electronic documents follows the "Guideline for XML Documents Development", which aims to maximize the reusability of components by providing a business library as well as the UN/CEFACT core components methodology. XBRL takes the same approach with the standardization of electronic documents in that their components (concepts and their structures) are defined using XSD. In XBRL, however, concept are restricted to specific types and diverse relationship types can be defined for associating the concepts to themselves and other additional information. As a result, there are some issues that may not be solved by just applying the guideline to XBRL. This paper presents a basic method for applying the methodology to XBRL applications in order to realize the systematic reusing and standardization of XBRL documents in the national level. For case analysis, FSS (Financial Supervisory Service) income statement is employed to demonstrate the possibility of the method.