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XBRL Taxonomy Engineering

Roger Debreceny (), Carsten Felden (), Bartosz Ochocki (), Maciej Piechocki () and Michal Piechocki ()
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Roger Debreceny: School of Accountancy Shidler College of Business University of Hawai`i at Manoa
Carsten Felden: TU Bergakademie Freiberg Wirtschaftswissenschaft

Chapter 6 in XBRL for Interactive Data, 2009, pp 113-127 from Springer

Abstract: In this chapter, we focus on aspects of the development of XBRL taxonomies. In XBRL projects, taxonomy development is often a central and crucial activity. The shape of taxonomies has a major impact on the quality of later reporting. We will discuss approaches from software, knowledge and ontology development and merge them to achieve a generic XBRL taxonomy engineering approach. We will formally define taxonomy engineering and explain its importance in the following section. Finally, we will explain in detail six phases of a generic taxonomy development process model.

Keywords: Software Engineering; Domain Expert; Information Model; International Financial Reporting Standard; Ontology Development (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-01437-6_6

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DOI: 10.1007/978-3-642-01437-6_6

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