Authors:
Ignacio Santos
1
;
Elena Castro
2
;
Dolores Cuadra
2
and
Harith Aljumaily
1
Affiliations:
1
Carlos III University of Madrid, Computer Science Department, Madrid, Spain
;
2
King Juan Carlos University, Technical School of Computer Engineering, Madrid, Spain
Keyword(s):
Model Driven Architecture (MDA), Multidimensional Data Model (MDM), Data Point Model (DPM), eXtensible Business Reporting Language (XBRL), Semantic Financial Reports, Concept and Logic Data Model.
Abstract:
This proposal presents the complete life cycle of software development for semantic economic reports using the MDA paradigm. A panoramic view of the development of these reports using the MDM and the DPM in Europe is shown. Stock market, financial institutions and others are using these reports. Companies, organizations and agencies need to exchange accounting reports. A very high percentage of reports are published and transmitted through the internet. These reports are structured and semantic. In general, the XBRL specification, based on XML, is used as a de facto standard. This research work examines the evolution of this design and analyses the Conceptual Model in detail. Regulators through different Central Banks and European Agencies have established a modelling tool in the context of the European Union (EU), the DPM, which is a European standard. Moreover, a minimum set of consistent definitions and rules based on the MDM using the MDA will be proposed. This paper will analyse
the DPM methodology. Finally, it is hoped that this study will help to make the design of reports easier.
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