{"title":"REA和XBRL GL: 21世纪商业报告系统的协同效应","authors":"D. G. Amrhein, Stephanie M. Farewell, R. Pinsker","doi":"10.4192/1577-8517-V9_5","DOIUrl":null,"url":null,"abstract":"Incorporating an instance document example, we suggest a framework linking the\nResource-Event-Agent (REA) model and eXtensible Business Reporting Language Global Ledger\n(XBRL GL) as a way to extend the generalized XBRL GL taxonomy. Using the REA semantic\nmodel to extend the existing XBRL GL taxonomy provides an ontology and associated process\nthat is reusable. The resulting framework can provide uniform access to information and more\nreporting and query permutations, thereby facilitating more comprehensive and timely business\nreporting.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"5 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"23","resultStr":"{\"title\":\"REA and XBRL GL : synergies for the 21st century business reporting system\",\"authors\":\"D. G. Amrhein, Stephanie M. Farewell, R. Pinsker\",\"doi\":\"10.4192/1577-8517-V9_5\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Incorporating an instance document example, we suggest a framework linking the\\nResource-Event-Agent (REA) model and eXtensible Business Reporting Language Global Ledger\\n(XBRL GL) as a way to extend the generalized XBRL GL taxonomy. Using the REA semantic\\nmodel to extend the existing XBRL GL taxonomy provides an ontology and associated process\\nthat is reusable. The resulting framework can provide uniform access to information and more\\nreporting and query permutations, thereby facilitating more comprehensive and timely business\\nreporting.\",\"PeriodicalId\":404481,\"journal\":{\"name\":\"The International Journal of Digital Accounting Research\",\"volume\":\"5 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"23\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"The International Journal of Digital Accounting Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.4192/1577-8517-V9_5\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"The International Journal of Digital Accounting Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.4192/1577-8517-V9_5","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
REA and XBRL GL : synergies for the 21st century business reporting system
Incorporating an instance document example, we suggest a framework linking the
Resource-Event-Agent (REA) model and eXtensible Business Reporting Language Global Ledger
(XBRL GL) as a way to extend the generalized XBRL GL taxonomy. Using the REA semantic
model to extend the existing XBRL GL taxonomy provides an ontology and associated process
that is reusable. The resulting framework can provide uniform access to information and more
reporting and query permutations, thereby facilitating more comprehensive and timely business
reporting.
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