XSRL–Taxonomy of Scientific Reporting

Bogdan Ștefan Ionescu, Iuliana Ionescu, Florin Mihai, Andrei Stanciu · Procedia Economics and Finance · 2012

In the present paper, we intend to define a parallel between XBRL concept and a new concept defined by authors, called XSRL eXtensible Science Reporting Language in order to analyze the opportunity of transposing XBLR technology from financial reporting to scientometrics reporting. The new concept XSLR analyses the opportunity of operating semantically with science-type taxonomies, defined according to the model of financial reporting architecture.

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