Using SPIN to Formalise Accounting Regulations on the Semantic Web

@inproceedings{Spohr2012UsingST,
  title={Using SPIN to Formalise Accounting Regulations on the Semantic Web},
  author={Dennis Spohr and Philipp Cimiano and M. John and Crae and Se{\'a}n O’Riain},
  year={2012}
}
The eXtensible Business Reporting Language (XBRL) has standardised financial reporting and provide a machine-interpretable format that makes financial and business reports easier to access and consume. Leveraging XBRL with Open Linked Data for purposes such as multi-dimensional regulatory querying and investigation requires XBRL formalisation as RDF. This paper investigates the use of off-the-shelf Semantic Web technologies to formalise accounting regulations specified in XBRL jurisdictional… CONTINUE READING
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