RWTH Aachen University
The XML (eXtensible Markup Language) Business Reporting Language (XBRL) is a standard for business and financial information reporting. It is based on XML so instance documents based on XBRL, e.g. a quarterly report, are highly constrained by the XML document-oriented nature. This makes more difficult to perform queries that mix information from filings from different dates, companies, or accounting principles than with formalism based on a graph model instead of a tree model. Semantic Web technologies provide a graph model that facilitates mashing-up different XBRL sources.