Semantic Interoperability in XBRL Reports via Collaborative Ontology Mappings and Linked Data Principles

Abstract

In an increasingly digitalized world, nancial institutions have become data hoarders and nd it di cult to e ciently exploit and interpret data from various sources. XBRL provides a global standard to exchange nancial information. Although XBRL solves the syntactic heterogeneity problem, it doesnt solve the semantic heterogeneity problem when involving multiple taxonomies. In this paper we propose a collaborative approach for mapping these di erent XBRL taxonomies into a reference ontology stored in our mapping repository, MappingPedia.

Keywords

• XBRL
• Linked Data
• Mappings

INTRODUCTION

? This research is supported by the 4V Spanish national project (TIN2013-46238-C42-R) project and the FPI grant (BES-2014-068449.) 1 http://www.xbrl.org/

RELATED WORK

Some e orts in XBRL have been already provided by Linked Data practitioners such as [ 3, 2, 1 ] but they dont solve the heterogeneity problem involving multiple XBRL taxonomies. EDOAL allows representing complex correspondences between the entities of di erent ontologies. These correspondences can be represented in XML or RDF. MappingPedia2 [ 4 ] provides a collaborative environment facilitating the discovery and request of development of mappings by other users. 3

METHODOLOGY

Given an XBRL document d = (i; t) that consists of an instance i and a collection of taxonomies t, the process of generating the corresponding linked data (as illustrated by Figure 1) is: 2 http://demo.mappingpedia.linkeddata.es/

CONCLUSIONS

We have presented an initial approach for alleviating the heterogeneity problem between XBRL taxonomies. The main contributions of our paper are: a methodological approach for generating mappings among the di erent XBRL taxonomies and a technological infrastructure of a collaborative mapping environment. During the poster session we will present some examples and the potential evaluation of the methodology.

References

1. Kalcheva , K. : Linked Data adoption and application within nancial business processes . Anchor Academic Publishing ( 2016 )

2. Kampgen, B. , Weller , T. , ORiain , S. , Weber , C. , Harth , A. : Accepting the xbrl challenge with linked data for nancial data integration . In: European Semantic Web Conference , Springer ( 2014 ) 595 { 610

3. Garc a , R., Gil , R.: Tripli cating and linking xbrl nancial data . In: Proceedings of the 6th International Conference on Semantic Systems , ACM ( 2010 ) 3

4. Priyatna , F. , Ruckhaus , E. , Mihindukulasooriya , N. , Corcho , O. , Saturno , N.: MappingPedia: A Collaborative Environment for R2RML Mappings . In: Posters & Demonstrations Track co-located with the Extended Semantic Web Conference ESWC' 17 . ( 2017 )