TY  - BOOK
AB  - The eXtensible Business Reporting Language (XBRL) has
standardised nancial reporting and provide a machine-interpretable for-
mat that makes nancial and business reports easier to access and con-
sume. Leveraging XBRL with Open Linked Data for purposes such as
multi-dimensional regulatory querying and investigation requires XBRL
formalisation as RDF. This paper investigates the use of o-the-shelf Se-
mantic Web technologies to formalise accounting regulations specied in
XBRL jurisdictional taxonomies. Specically the use of the SPARQL In-
ferencing Notation (SPIN) with RDF to represent these accounting reg-
ulations as rule constraints, not catered for in the RDF abstract model is
investigated. We move beyond previous RDF to XBRL transformations
and investigate how SPIN enhanced formalisation enables inferencing
of nancial statement facts associated with nancial reporting concepts
and sophisticated consistency checks, which evaluate the correctness of
reported nancial data with respect to the calculation requirements im-
posed by accounting regulation. The approach illustrated through two
use cases demonstrates the use of SPIN to meet central requirements for
nancial data and regulatory modelling.
DA  - 2012
LA  - eng
PY  - 2012
TI  - Using SPIN to formalise Accounting Regulations on the Semantic Web
UR  - https://nbn-resolving.org/urn:nbn:de:0070-pub-26021238
Y2  - 2024-11-22T03:53:23
ER  -