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Using SPIN to Formalise XBRL Accounting Regulations on the Semantic Web [chapter]

Seán O'Riain, John McCrae, Philipp Cimiano, Dennis Spohr
2015 Lecture Notes in Computer Science  
This paper investigates the use of off-the-shelf Semantic Web technologies to formalise accounting regulations specified in XBRL jurisdictional taxonomies.  ...  Specifically the use of the SPARQL Inferencing Notation (SPIN) with RDF to represent these accounting regulations as rule constraints, not catered for in the RDF abstract model is investigated.  ...  Acknowledgements The work presented in this paper has been funded by the Multilingual Ontologies for Networked Knowledge (MONNET) project under EU Grant No. 248458, and Science Foundation Ireland under  ... 
doi:10.1007/978-3-662-46641-4_5 fatcat:gd3lhq25zjhhvbcnvnrbtlox5y

Understanding RegTech for Digital Regulatory Compliance [chapter]

Tom Butler, Leona O'Brien
2018 Disrupting Finance  
The chapter presents research on the Bank of England/Financial Conduct Authority (FCA) RegTech Sprint initiative, whose objective was to demonstrate how straight-through processing of regulations and regulatory  ...  compliance reporting using semantically enabled applications can be made possible by RegTech.  ...  Interestingly, industry bodies like the IFRS Foundation/International Accounting Standards Board are using semantic technologies and ontologies to make their standards and reporting XBRL taxonomies both  ... 
doi:10.1007/978-3-030-02330-0_6 fatcat:hexsuuzhnnbolbbtz6dpuc3m7y