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Analysis of Representation Methods for Semantic Constraints to Enhance the Quality of XBRL Services

XBRL 서비스 품질 향상을 위한 의미제약 표현 방법 분석

  • 김형도 (한양사이버대학교 경영학부)
  • Published : 2008.08.28

Abstract

XBRL is an XML-based language, actively used for diverse business reporting applications including financial reporting. It can be flexibly applied to each application by defining concepts and their relationships existing within the application. In these business reporting processes, it is very important for senders and receivers to validate the consistency and completeness of reporting contents in the syntatic and semantic levels. The basic method is to directly represent and validate the semantic constraints using application program codes. However, the method makes it difficult to represent, change, share semantic constraints. While XML constraint languages for XML documents such as XSLT and Schemantron support explicit representation and sharing of semantic constraints, they are limited in the efficiency and effectiveness of representing XBRL semantic constraints. This paper reviews XBRL formula, actively being discussed recently for standardization, and discusses the representation capability and limitations through a case analysis, which applies XBRL formula to business documents in the area of financial reporting.

Keywords

Business Reporting;XBRL;Semantic Constraint;Service Quality

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