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Um Framework para Integração Materializada de Documentos XBRL

Ellison R. M. SiqueiraPaulo C. da SilvaRobson N. FidalgoValéria C. Times

XBRL is a standard language for publicating finantial reports over the Web that is based on XML and XLink. Currently, there are no computational tools to integrate XBRL data with information stored in other formats. ETL tools responsible for data materialization integration do not provide a means of navigating in XLink-based documents such as XBRL documents. Thus, in this paper, a framework architecture having two software components that deal with input and output XBRL data through the use of an ETL tool is presented. Finally, a case study based on this framework is given to validate the ideas proposed in this paper.

http://www.lbd.dcc.ufmg.br:8080/colecoes/sbbd/2009/016.pdf

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