eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provides arntaxonomy for facilitating the analysis of financial statement information. This taxonomy promises to enhancernthe financial analyst's ability to process financial information both cross-sectionally and temporally. However,rnlimitations exist in the taxonomy that inhibit the analyst, intelligent agent or application to process informationrnin the most effective way. In particular, financial statement element analysis can only be properly conductedrnwhen the additional semantics provided by additional disclosures are incorporated into the process. UMLrnprovides a conceptual framework to capture more meaningful semantics, particularly among related,rncollaborating objects. The purpose of this paper is to develop a framework that will couple the strengths ofrnboth technologies in order to develop better systems for financial statement analysis.
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