吉林大学学报(工学版) ›› 2012, Vol. 42 ›› Issue (增刊1): 266-270.

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Information integration algorithm of heterogeneous XBRL financial reporting

LI Ji-mei1, DU Mei-jie2   

  1. 1. College of Information Sciences, Beijing Language and Culture University, Beijing 100083, China;
    2. School of International Business, Beijing Language and Culture University, Beijing 100083, China
  • Received:2012-03-30 Online:2012-09-01 Published:2012-09-01

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Abstract: eXtensible Business Reporting Language (XBRL) can offer more efficiency and improves accuracy to suppliers and users of business and financial data, but heterogeneous XBRL financial reporting hinders the interoperability. Firstly the reasons and represents taxonomy using formal ontology were analyzed. Then algorithms of determining and resolving concept heterogeneity between XBRL taxonomies, and algorithms of instances transformation were designed. Experiments show that the proposed algorithms could greatly save time and improve accuracy to map concepts and integrate the financial information.

Key words: computer application, eXtensible business reporting language(XBRL), heterogeneity, concept mapping, information integration

CLC Number: 

  • TP391
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