The design and building of metadata model in XBRL taxonomy engineering

摘要：

XBRL is the latest technology used in processing accounting information. The core part of XBRL is the creation and application of taxonomy. XBRL taxonomy engineering is a special case of software engineering. From the software engineering perspective, the result of the design phase in XBRL taxonomy is the metadata model and the result of the building phase is XBRL element definition converted from the metadata model. In this paper, the main tasks and implementation steps of both phases are detailed, which will provide theoretical guidance for the standardization of taxonomy creation.

关键词： XBRL taxonomy engineering metadata model

作者: Ding Wang Min Huang Ying Wang Peng Chen

作者单位: Graduate University of Chinese Academy of Sciences Software Engineering Center of Chinese Academy of Sciences

会议类型: 国际会议

会议名称: 2011 Fourth International Symposium on Computational Interlligence and Design 第四届计算智能与设计国际会议 ISCID 2011

会议地点: 杭州

会议语种:英文

页码: 391-394

在线出版日期: 2011-10-28（万方平台首次上网日期，不代表论文的发表时间）