MODELING XBRL USING UML: IMPROVING SEMANTICS FOR FINANCIAL ANALYSIS
作者： Joseph H. Callaghan , Vijayan Sugumaran , Arline Savage
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摘要: eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provides taxonomy for facilitating the analysis statement information. This promises to enhance analyst‘s ability process information both cross-sectionally and temporally. However, limitations exist in that inhibit analyst, intelligent agent or most effective way. In particular, element can only be properly conducted when additional semantics provided by disclosures are incorporated into process. UML conceptual framework capture more meaningful semantics, particularly among related, collaborating objects. The purpose this paper is develop will couple strengths technologies order better systems analysis.
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