Analysis of XBRL documents representing financial statements using Semantic Web Technologies


This paper presents an approach to analyze XBRL documents using semantic web technologies. The system takes an XBRL document and converts its information into RDF files. The obtained files are merged with an OWL ontology describing financial information domain. The system enables the formulation of SPARQL queries over the generated data which facilitate the analysis of the financial information. Currently the system has been applied to the XBRL reports generated by the Spanish Securities Commission