Earticle

초록

영어

As XBRL applications for sharing the contents and semantics of business reports get activated, it is increasingly necessary to reuse components systematically by the standardization in the national level. The current standardization of Korean electronic documents follows the “Guideline for XML Documents Development”, which aims to maximize the reusability of components by providing a business library as well as the UN/CEFACT core components methodology. XBRL takes the same approach with the standardization of electronic documents in that their components (concepts and their structures) are defined using XSD. In XBRL, however, concept are restricted to specific types and diverse relationship types can be defined for associating the concepts to themselves and other additional information. As a result, there are some issues that may not be solved by just applying the guideline to XBRL. This paper presents a basic method for applying the methodology to XBRL applications in order to realize the systematic reusing and standardization of XBRL documents in the national level. For case analysis, FSS (Financial Supervisory Service) income statement is employed to demonstrate the possibility of the method.

목차

Abstract
 1. 서론
 2. 핵심 컴포넌트 방법론
 3. 핵심 컴포넌트 방법론 기반의 XBRL 문서 개발 방법
  3.1 XBRL 개발 프레임워크
  3.2 XBRL 구성요소와 CC/BIE의 매핑
 4. XBRL 문서 사례
 5. 결론
 참고문헌

키워드

저자

• 김형도 [ Hyoung Do Kim | 한양사이버대학교 경영학부 교수 ]
• 박찬권 [ Chankwon Park | 한양사이버대학교 경영학부 교수 ] 교신저자

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  JITAM [Journal of Information Technology Applications and Management]

• 간기

  격월간

• pISSN

  1598-6284

• eISSN

  2508-1209

• 수록기간

  1999~2026

• 십진분류

  KDC 005 DDC 005