• Proceedings of the Korea Society of Information Technology Applications Conference
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• 2007.11a
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• pp.82-82
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• 2007

• The Journal of Society for e-Business Studies
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• v.11 no.4
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• pp.67-86
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• 2006

In parallel with emphasizing more transparency and social responsibility of businesses, usage rate of XBRL, a XML-based language specific to business reporting, is rapidly increasing. XBRL takes the same approach with the standardization of B2B electronic documents in that it defines components (concepts and their structures) of business reporting documents using XSD(XML Schema Definition). However, it is fundamentally different from the standardization of B2B electronic documents because it restricts concepts to specific types and it defines diverse relationship types for connecting the concepts to themselves and other additional information. As XBRL applications are getting activated, one hot issue is the necessity for standardization of XBRL documents in the national level and reusing the components systematically This paper proposes an alternative based on the problem analysis in order to make it possible to standardize and reuse XBRL documents systematically by applying the UN/CEFACT Core Component methodology.

• The Journal of Society for e-Business Studies
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• v.15 no.3
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• pp.1-23
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• 2010

It is crucially important to exchange and manage the financial information of an organization for the reason of complexity and diversity of information caused by its implicit information involved. Especially, according to the development of information technology, various approaches appeared to manage financial data of organization. For example, XBRL (Extensible Business Reporting Language) is one of the technologies dealing with the above criteria. Basically, XBRL is a business reporting language to define and exchange financial information, such as a financial statement of organization. XBRL is an international standard which enables the exchange of information between information providers and consumers by adding the tags involving the information of circumstantial factors of data. However, XBRL is not able to describe semantics because XBRL is fundamentally based on XML(Extensible Markup Language) having the purpose of expressing and structuring data. Therefore, this paper aims to enable semantic information to XBRL through the semantic technology. The objective of this paper is an ontologization of the knowledge to perform sharing, reusing, discovering, and inferring the knowledge described and conducted by XBRL. In order to achieve the above objective, this paper suggests the methodology for the ontologization of the category and instance document of XBRL. Furthermore, this paper points out the possibility of suggested methodology in a practical business through indicating the advantages of the knowledge described by XBRL.