Document (#38123)

Author
Wunner, T.
Buitelaar, P.
O'Riain, S.
Title
Semantic, terminological and linguistic interpretation of XBRL
Source
Reuse and Adaptation of Ontologies and Terminologies Workshop at 17th International Conference on Knowledge Engineering and Knowledge Management (EKAW), October 11-15, 2010, Lisbon: Proceedings
Imprint
? : Digital Enterprise Research Institute (Galway)
Year
2010
Pages
S.xx-xx
Abstract
Standardization efforts in fnancial reporting have led to large numbers of machine-interpretable vocabularies that attempt to model complex accounting practices in XBRL (eXtended Business Reporting Language). Because reporting agencies do not require fine-grained semantic and terminological representations, these vocabularies cannot be easily reused. Ontology-based Information Extraction, in particular, requires much greater semantic and terminological structure, and the introduction of a linguistic structure currently absent from XBRL. In order to facilitate such reuse, we propose a three-faceted methodology that analyzes and enriches the XBRL vocabulary: (1) transform semantic structure by analyzing the semantic relationships between terms (e.g. taxonomic, meronymic); (2) enhance terminological structure by using several domain-specific (XBRL), domain-related (SAPTerm, etc.) and domain-independent (GoogleDefine, Wikipedia, etc.) terminologies; and (3) add linguistic structure at term level (e.g. part-of-speech, morphology, syntactic arguments). This paper outlines a first experiment towards implementing this methodology on the International Financial Reporting Standard XBRL vocabulary.
Content
Vgl.: ceur-ws.org/Vol-925/paper_3.pdf.
Theme
Wissensrepräsentation
Object
XBRL

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