CONTECSI - International Conference on Information Systems and Technology Management - ISSN 2448-1041, 17th CONTECSI - International Conference on Information Systems and Technology Management Virtual

Tamanho da fonte: 
XBRL-YAML: Decreasing the Size of XBRL-based Financial Documents
Laramy de Oliveira Carvalho, Marcio Alexandre Pereira da Silva, Paulo Caetano da Silva

Última alteração: 2020-09-10

Resumo


Data representation variety promotes wider adoption of data standards in companies. In financial domain, currently, XBRL Consortium has specified the XBRL standard conceptually through Object Information Model (OIM) and recommends the building of financial reports with different technologies (e.g., XML, JSON). Thus, software engineers can decide what technology better fits in their software context. This paper proposes the XBRL-YAML, an alternative to represent financial reports using YAML technology and following the XBRL standard. Initially, we have built a UML diagram to represent the XBRL standard based on OIM. From this diagram, two logic representations are shown: one with JSON syntax (already in use worldwide), and another with YAML (proposed in this paper). An assessment is performed in order to verify the number of characters inside XBRL reports which are built with XML, JSON and YAML technologies. As result, we found that XBRL-YAML decreases the size of financial documents in average 10%, comparing with XML, and 4%, with JSON. We conclude the use of XBRL-YAML is a promising approach to software engineers, whose analysis of XBRL document size is an important issue.

Palavras-chave


eXtensible Business Reporting Language (XBRL); Financial Data; Data Representation; XBRL-JSON; XBRL-YAML

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