The Future of XBRL: A Conceptual Framework
نویسنده
چکیده
This paper is about high level modeling of XBRL and some of the problems and opportunities it exposes. Recently, XBRL International, Inc. (XII), proposed six strategic initiatives which will set the course of XBRL development for the next few years. The first of the new initiatives is the Abstract Modeling Task Force. Its output will be a Unified Modeling Language (UML) abstract model of the XBRL 2.1 specification plus the specification on dimensions. This initiative and the other five serve to support the continuing adoptation of the XBRL standard. This paper looks at this effort and several other abstract models of accounting from a semantic and abstract modeling viewpoint. The paper reviews developments in modeling accounting in ontologies and the promises of interactive accounting data, especially with respect to opportunities in the area of business intelligence. It proposes a high level developmental schema for XBRL in keeping with the promise of the XML language.
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