KR101240917B1 - Taxonomy definition structure for extendible business reporting language and method of editing financial information using the same - Google Patents

Abstract

According to the present invention there is provided a taxanomy definition structure of a taxanomi editor for XBRL. The editor provides a schema editor that allows you to edit the schema, a linkbase editor that lets you edit the linkbases defined in the schema file, and a means to integrate all elements together with the label linkbase and element attributes. A taxanomi editing means comprising; Extensible Business Reporting Language (XBRL) An XBRL parser that includes a DTS manager for integrating and managing a schema parser for analyzing Texanonomic schema files and a linkbase parser for analyzing linkbase files defined in the schema file. It is characterized by including.

Description

TAXONOMY DEFINITION STRUCTURE FOR EXTENDIBLE BUSINESS REPORTING LANGUAGE AND METHOD OF EDITING FINANCIAL INFORMATION USING THE SAME}

1 is a diagram illustrating a schematic internal taxonomy definition structure of a taxanomi editor for XBRL according to the present invention.

2 to 4 are flowcharts illustrating a process of editing a taxanomi using a taxanomi editor according to the present invention.

5 is a diagram illustrating a case of editing each concept of the taxanomi schema and information of the taxanomi link base by using the taxanomi editor according to the present invention.

FIG. 6 is a diagram exemplarily illustrating a case of editing each concept and content model of a taxanomi schema using a taxanomi editor according to the present invention.

The present invention relates to a taxonomy editor structure for Extensible Business Reporting Language (XBRL) and a method of editing financial information using a taxanomi editor. More specifically, a taxanomy set (Texano schema (Schema) and Linkbase) that defines XBRL, an international standard for expressing corporate financial information, can be edited based on the DTS (Discoverable Taxonomy Set). The invention relates to a definition structure of a taxanomi editor, and a method for editing and defining a taxanomi of financial information using the same.

XBRL is a standard that applies XML (eXtensible Markup Language) to the business reporting area so that complex corporate information can be more efficiently generated, exchanged and compared in corporate business reports. The application of XBRL as a standard for corporate accounting documents has the following advantages. First of all, the data-tag of XBRL makes it easy to collect data, which can drastically improve the speed of financial statements. Once the data is collected, various forms (for example, financial reports for supervisory authorities, tax reporting) Financial reports, financial reports for bank submissions, internal accounting reports, financial reports on the Web, etc.). In addition, financial statements using XBRL are sent directly over the Internet, thus enabling investors to, for example, immediately detect changes in the enterprise and develop quick countermeasures. In addition, as a company that provides IR information using XBRL, more analysts can easily analyze their IR information, not only to draw attention, but also to analyze their information more accurately. In doing so, the intrinsic value of the company can be realized as much as possible.

Because of these advantages, many companies use XBRL to report business. In general, when a company prepares various financial statements such as balance sheets and income statements according to the XBRL standard and discloses them by means of the Internet, investors, stakeholders, and others interested in the company are exposed to the Internet. Based on the company's financial statements, the company's present value, growth potential, and comparisons with other competitors are performed.

However, in case of business reporting of a company using XBRL, anyone who wants to use the financial statements of the company can easily check the information of the company by opening the information of the company in a space accessible to the general public using a standardized language. Although it can be advantageous, this is simply limited to viewing the financial statements prepared and published by each company, but it is not easy to properly edit the published information or directly compare the information with other companies. For example, if an investor wants to see at a glance the change in net profits of four companies A, B, C, and D at a glance, the investor first identifies the company's net profit for each year through a separate program. After inputting to, and then enter the yearly net profit of the remaining four companies B, C, D, the program should be run to arrange the net profit by company / year in a graph or chart. Therefore, if an investor, etc. wants to compare the information of several companies, or wants to know the financial information of the company in a different way than the one provided by the company, the investor, etc., should have Since all data information must be re-entered and edited, there are many problems such as a lot of time and effort, and a wrong result due to an input error.

In addition, financial statements are not composed of a single table, but also consist of various tables such as balance sheet, income statement, cash flow statement, and statement of retained earnings. In many cases, the amount to be entered into another account is calculated as a result of calculating the amounts of specific account subjects. It is a burden. In addition, in the case of financial statements that are prepared once and newly created after a certain period of time, XBRL is used despite the fact that the financial statements and accounting classes created earlier are almost the same and only the amount of money in each subject varies. In this case, it is inconvenient to input all account subjects manually every time the financial statements are made.

The present invention is an invention for solving the problem of using the XBRL as described above. Specifically, the present invention, when creating a variety of financial statements using XBRL, if you enter the amount only once for each account subject, the definition of the taxanomi of the taxanomi editor for XBRL that can automatically generate various financial statements The purpose is to provide a structure.

In addition, the present invention provides a structure for defining a taxanomi of a taxanomi editor for XBRL, which enables investors to easily edit financial information such as financial statements prepared using XBRL obtained through the Internet. It is intended to provide.

Another object of the present invention is to provide a taxanomi definition structure of a taxanomi editor for XBRL, which allows a user to easily edit XBRL related data and display a desired data immediately.

It is still another object of the present invention to provide a taxanomi definition structure of a taxanomi editor for XBRL, which enables integration and analysis of taxanomies of respective companies that are not prepared with standardized taxanomies.

It is also an object of the present invention to provide a method for editing / defining a taxanomi of financial information using the taxanomi editor for XBRL.

In order to achieve the above object, according to the present invention there is provided a texanomi definition structure of the texanomi editor for XBRL, schema editing unit for editing the schema, to edit the link base defined in the schema file A taxonomy editing means comprising a link base editing unit, means for collectively editing all elements together with a label link base and element attributes; Extensible Business Reporting Language (XBRL) An XBRL parser that includes a DTS manager for integrating and managing a schema parser for analyzing Texanonomic schema files and a linkbase parser for analyzing linkbase files defined in the schema file. It is characterized by including.

According to the invention, the taxanomi editing means further comprises a DTS structure window for displaying the DTS structure information.

Preferably, the method may further include a link base property window that enables to display or modify the link base information.

According to another aspect of the present invention, there is provided a method for editing / defining a taxonomy of financial information generated on the basis of XBRL, the method comprising the steps of: performing an instruction for generating and setting an XBRL parser; Performing a command for generating a schema associated with the step; and performing a command for generating five types of linkbase files defined by the schema; and generating the schema and link through the DTS management means. Performing a command for analyzing a base file; and performing a command for validating the generated schema and link base file; if it is determined that the validity is determined as the result of the validation, according to a user's selection Performing a command to edit the schema and linkbase, and validate the edited schema and linkbase Characterized in that it comprises the step of performing the command to use.

Preferably, if it is determined that the validity of the generated schema and the linkbase file is invalid, it may be forcibly terminated without storing the previous generation procedure performed by the user.

The objects, configurations and effects of the present invention described above will be more clearly understood through the following detailed description of preferred embodiments of the present invention. In the following description, detailed descriptions of matters known to those skilled in the art, and matters apparent to those skilled in the art with respect to XBRL will be omitted.

1 shows an internal taxonomy definition structure of a taxanomi editor according to an embodiment of the present invention.

The present invention displays various financial information written in XBRL, while the user easily defines a taxanomy set (texanomi schema and link) that defines XBRL, an international standard for expressing financial information, specifically, corporate financial information. It suggests a means, system, or method that allows a base to be edited through a separate integrated management means called DTS (Discoverable Taxonomy Set).

For this purpose, the present invention defines the taxonomy editor 10 largely in the structure of the XBRL parser unit 100 and the taxanomi editing means 200.

The XBRL parser 100 includes a schema parser 110 for analyzing a schema file of an XBRL taxonomy, a presentation, a definition, a calculation, and a label defined in the schema file. And a LinkBase Parser 120 for analyzing Reference Linkbase files and a Discoverable Taxanomy Set Manager for managing these schema parsers.

In detail, the link base parser 120 includes a presentation link base parser, a definition link base parser, a calibration link base parser, a label link base parser, and a reference link base parser. DTS Manager is a function provided to integrate and manage a user-created account, that is, a schema file not created with standardized taxonomy, so that the user can easily analyze the schema file created outside the predetermined standard for each company. You can edit it.

The taxanomi editing means 200 includes a schema editing unit 210, a link base editing unit 220, a content model editing unit 230, an all element editing unit 240, and a role type editing unit 250. And an acrole type editing unit 260.

The schema editing unit 210 divides schema information from the XBRL parser 100 by item (ITEM), tuple, part, complex type, simple type, and target name space. It is a means for users to edit the XBRL schema by specifying different colors for each.

The link base editing unit 220 is a means for editing the link base of the five elements defined in the schema file from the XBRL parser 100. That is, similarly to the link base parser 120, the link base editing unit 220 also includes a presentation link base editing unit, a definition link base editing unit, a calibration link base editing unit, a label link base editing unit, and a reference link base editing unit.

The presentation link base editing unit takes XBRL presentation link base information from the XBRL parser 100 in a tree form, and is a means for allowing a user to edit in a WYSIWYG format in association with the schema editing unit 210.

The definition link base editing unit obtains the XBRL definition link base information from the XBRL parser 100 in a tree form, and is a means for allowing a user to edit in a WYSIWYG format in association with the schema editing unit 210.

The Calculation Link Base Editing Unit is a means of importing the XBRL Calculation Link Base Information from the XBRL Parser 100 into a tree form, and allowing the user to edit in the WYSIWYG format in conjunction with the Schema Editor 210. .

The label link base editing unit obtains the XBRL label link base information from the XBRL parser 100 in a tree form, and is a means for allowing a user to edit in a WYSIWYG format in association with the schema editing unit 210.

The reference link base editing unit obtains the XBRL reference link base information from the XBRL parser 100 in a tree form, and is a means for allowing a user to edit in a WYSIWYG format in association with the schema editing unit 210.

The content model editing unit 230 is a means for editing the content model of the element, and allows the content model for the concept to be edited in association with the schema edit window.

The all element editor 240 is a means for collectively editing all elements together with a label link base and an element attribute. The all element editor 240 also edits all schema information and label information together from an XBRL parser.

The roll type editing unit 250 and the acrol type editing unit 260 are means for editing the information about the roll type and the information about the acrol type from the XBRL parser 100, respectively.

On the other hand, although not shown in detail, the taxonomy editing means 200 additionally displays a DTS structure window showing the DTS structure information, an element modification window for displaying or modifying the properties of the element, and showing or modifying link base information. Due to its linkbase properties, it has a message window that shows messages generated by the Texanonomic Editor or the XBRL Parser.

That is, the taxanomi editor according to the present invention generates a parser internally, and separately configures a taxanomi editing means for editing the taxanomi based on the attributes of the parser and then displays it to the user. Investors can easily edit financial information such as financial statements created using XBRL obtained through the Internet, etc. in a desired form, and users can easily edit XBRL related data and display the desired data immediately. In addition, a separate means called a DTS manager can be prepared separately to integrate and analyze the taxonomy of each company that is not prepared with a standardized taxonomy.

2 is a flowchart illustrating a process of editing a taxanomi using the taxanomi editor 10.

First, before editing the taxonomy, an XBRL parser for setting a permission is set (S10).

Next, the editing of the taxanomy may be divided into the case of newly creating the taxanomy (S20, NO) and the case of editing the existing file (S20, YES).

When a new taxonomy is generated, a schema is first generated by the XBRL parser 100 (S30). This schema generation is subdivided into five attributes defined in the schema file: presentation, definition, calibration, label, and reference generation. On the other hand, when editing an existing file, such a new taxonomy generation procedure is not performed, and the analysis procedure described later is performed.

When the schema generation is completed, the XBRL parser 100 generates the DTS manager 130 (S40) and analyzes the generated schema (S50). As described above, the schema analysis is performed by five attributes defined in the schema file, that is, presentation, definition, calibration, label, and reference.

In addition, the analysis result is integrated in the DTS manager 130, and the DTS analysis procedure is performed (S60).

On the other hand, when the analysis procedure is completed, it is checked whether the taxanomi meets a predetermined standard and is valid (S70). That is, whether the taxonomy generated by the user in various ways conforms to a predetermined format, specifically, according to the syntax of the XBRL, or a tree view is generated according to a logical association (eg, FIG. 4). Checks whether a "business registration number" has been created in the subtree of "corporate information", and if it is found that no valid schema has been created, a separate procedure such as storage is not performed. Instead, the schema creation procedure performed by the user is forcibly terminated, and the subsequent procedure is performed. In other words, if a schema with grammatical errors and the like is created and persists, a fatal error in the information as a whole may occur. If the validation fails, the procedure performed by the user is forcibly terminated. Prevents misinformation from pertaining

The series of analysis procedures will be described in more detail with reference to FIG. 3 as follows.

First, when the user runs the XBRL editor, an XBRL parser is created. Subsequently, when the user sets up the XBRL parser to set the taxonomy for validation, the editor performs the corresponding procedure.

If the user does not create a new taxonomy, the editor creates an XBRL taxonomy and opens that taxonomy. When the user creates a new taxonomy, the user enters XBRL path information, and in response, the editor opens the XBRL taxonomy, analyzes the XBRL schema by referring to an HTTP server of a separate legacy system, and analyzes the XBRL schema. After analyzing the linkbase, the validation check is performed. When all of these procedures are completed normally, the user is ready to edit the taxonomy.

Subsequently, the user performs schema editing through the taxonomy editing means 200 (S80). As described above, the schema editing includes five attributes defined in the schema file, that is, presentation, definition, and calibration. Editing is done for each label and reference, and the user edits the schema using the respective editing units described above (see FIG. 4).

In addition, after such schema editing is completed, editing (S90, S100, S110, S120) for the content model, all elements, roll type, and acrol type can be performed. Validation is performed as to whether the edit is performed according to the syntax of XBRL or according to the logical association (S130), and when it is found that the normal edit is made, the edited result is stored (S140), and abnormal editing is performed. If it is determined to have been made, the process returns to step S80 again to correct the error through a predetermined editing procedure.

5 and 6 exemplarily illustrate a case in which a concept of a texanomi schema, information of a texanomi link base, and a content model of a texanomi schema are edited using a texanomi editor according to the present invention. .

As shown in the figure, the user can edit each concept of the taxanomi schema, the information of the taxanomi link base, and the content model using the taxanomi editor of the present invention as desired.

Although the present invention has been described above with reference to preferred embodiments, it will be readily understood by those skilled in the art that the present invention is not limited to the above-described embodiments. In other words, the present invention can be variously modified and modified within the scope of the spirit of the invention described in the claims to be described later, the invention is limited only by the claims and equivalents thereof.

As described above, according to the present invention, the user can easily modify and edit to the desired data format while viewing the information created based on the XBRL through the display means. In addition, financial information, such as financial statements created using XBRL obtained through the Internet, can be easily edited in the form desired by investors, etc., and the standardized data can be immediately displayed by easily editing XBRL-related data. It is effective to integrate and analyze the taxonomy of each company which is not prepared by the prepared taxonomy.

Claims (5)

Schema editor, which allows you to edit the schema Linkbase editor that allows you to edit the linkbase defined in the schema file. Means for integrating all elements together with the label linkbase and element attributes Taxanomi editing means, including; Schema parser for analyzing schema files from Extensible Business Reporting Language (XBRL) Texas Instruments Linkbase parser that analyzes linkbase files defined in schema files DTS manager for integrated management of schema parsers XBRL parser containing A taxanomi definition structure of the taxanomi editor for XBRL, characterized in that it comprises a. The taxanomi definition structure according to claim 1, wherein the taxanomi editing means further comprises a DTS structure window for displaying the DTS structure information. 3. The taxanomi definition structure according to claim 2, further comprising a linkbase property window that enables to display or modify the linkbase information. delete delete

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