Alternatives for Storing and Validating XBRL Data
Keywords:
XBRL, eXtensible Business Reporting Language, Inline XBRL, store, validateAbstract
The purpose of this article is to explore the alternatives for storing and validating data in Extensible Business Reporting Language (XBRL) format. The article gives a brief overview of XBRL and the most common components, the history of XBRL and the latest trends in XBRL including Inline XBRL. Simple examples are provided in order to describe the XBRL format and structure and Inline XBRL. The author builds on his previous research and professional experience in the area of XBRL and different XBRL software tools and concepts to outline the best solutions for solving the research problem - storing and validating XBRL instances. The research is significant because it analyzes combined information from different XBRL related sources and the author’s practical knowledge to reach a conclusion how to store and validate data in XBRL format.
References
S. Grimslay. “What Is Financial Data? - Definition & Concept Video”, Study.com: https://study.com/academy/lesson/what-is-financial-data-definition-lesson-quiz.html, Jan. 24, 2018 [Oct. 20, 2019].
S. Yordanova, K. Stefanova, 2019, “Major technologies and practical aspects of the digital transformation of business in a big data environment”, Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 5-24.
P. Milev, 2018, “Opportunities for Implementing Internet Monitoring in Public Organizations”, Economic and Social Alternatives, University of National and World Economy, Sofia, Bulgaria, Issue 2, pages 58-69, April, ISSN 1314-6556.
S. Roohani, “What is the History of XBRL?”, XBRL Education: http://www.xbrleducation.com/edu/history.htm, 2008 [Oct. 20, 2019]
Extensible Business Reporting Language (XBRL) 2.1, XBRL.org: http://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2.1-REC-2003-12-31+corrected-errata-2013-02-20.html [Oct. 20, 2019]
EIOPA Solvency II Directive, EIOPA: https://eiopa.europa.eu/regulation-supervision/insurance/solvency-ii [Oct. 20, 2019]
What is iXBRL? Differences between XBRL and iXBRL, DataTracks: https://www.datatracks.co.uk/ixbrl-blog/what-is-ixbrl, Mar. 20, 2012 [Oct.20, 2019]
XBRL Tool for Undertakings (T4U), EIOPA: https://eiopa.europa.eu/regulation-supervision/insurance/tool-for-undertakings [Oct. 20, 2019]
Arelle – Open source XBRL platform, http://arelle.org/ [Oct. 20, 2019]
Notes on the Processing of Large XBRL Instances 1.0, XBRL.org: https://www.xbrl.org/WGN/large-instance-processing/WGN-2012-10-31/large-instance-processing-WGN-WGN-2012-10-31.html [Oct. 20, 2019]
UNLOCKING XBRL CONTENT, An effective database solution for storing and accessing XBRL documents, An Oracle & UBmatrix Whitepaper, Sep 2009, https://www.oracle.com/technetwork/database/database-technologies/xmldb/unlockingxbrlcontent-130016.pdf [Oct. 20, 2019]
Downloads
Published
How to Cite
Issue
Section
License
Authors who submit papers with this journal agree to the following terms.
