%0 Journal Article
%T REA and XBRL GL: Synergies for the 21st
%A Denise G. Amrhein
%A Stephanie Farewell
%A Robert Pinsker
%J International Journal of Digital Accounting Research
%D 2009
%I University of Huelva, Rutgers University
%X incorporating an instance document example, we suggest a framework linking the Resource-Event-Agent (REA) model and eXtensible Business Reporting Language Global Ledger (XBRL GL) as a way to extend the generalized XBRL GL taxonomy. Using the REA semantic model to extend the existing XBRL GL taxonomy provides an ontology and associated process that is reusable. The resulting framework can provide uniform access to information and more reporting and query permutations, thereby facilitating more comprehensive and timely business reporting.
%K XBRL
%K XBRL GL
%K XML
%K REA
%K Business Reporting
%K Accounting Information
%U http://www.uhu.es/ijdar/10.4192/1577-8517-v9_5.pdf