XBRLFormulaService

Authors
Professor Paulo Caetano da Silva, PhD
Fernando Borges, MSc

The financial rules of business, usually defined in various organizational processes, represent an important resource for creation of restrictions and validations on the data used by information systems of financial field. To express these rules in a pattern way and interoperable by accounting systems, governments of various continents have been using the XBRL Formula technology that when applied on XBRL documents validate the information. However, its use is restricted to internal corporate environments. The association of this technology with the use of services, through the provision of web services on the Internet, allows the development of solutions that promote reuse and improve the efficiency in the processing of business rules by various users. In this context, this research aims to develop a framework based on services, called WSPBRF (Web Service Processing Business Rules Framework), for the processing of financial rules of business, as represented in XBRL Formula. As a proof of concept, the framework was subjectedto tests with the purpose of evaluating its expressiveness, the features offered through services and the performance on the execution time in their consumption. The results allowed to infer satisfactorily the usefulness of the framework.

Master Dissertation (PT-BR)