The Database Design of Financial Statement Based on XBRL

• Main Authors: Wei-Ming Sung, 宋偉銘
• Other Authors: Deron Liang
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/97793614914106485677

碩士 === 國立臺灣海洋大學 === 資訊工程學系 === 97 === XBRL is a language for the electronic communication of business and financial data which is set to revolutionise business reporting around the world. It provides major benefits in the preparation, analysis and communication of business information. XBRL stands for eXtensible Business Reporting Language. It is one of a family of "XML" languages which is becoming a standard means of communicating information between businesses and on the internet. XBRL demo site is a web site that built by Taiwan Stock Exchange Corporation. It provides information services of listed companies and Its purpose is to develop XBRL in Taiwan. But when we developed this website, we found that the performance of this site is not good enough. After analysis, we found that the major problem is the storage of XBRL instances. Too much time is wasted while we accessed the data of XBRL instances. The main aim of this research is to search a better way to store XBRL instances. We referred to the standard, ISO-9126, to estimate our databases in order to find the best storage method. In this research, we have built three different databases. In the first one, we convert the XML documents into related data and stored it in relational form. In the second database, we stored the complete XML documents into database as XML form and accessed them by XQUERY. In the third database, we divided the XML documents into several part according to their function and accessed them by XQUERY. We develop these databases and hope to find the best storage of XBRL.