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Financial Report Ontology
Financial Report Ontology
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Complete Complex Set
Complete Flat Set
Complete Hierarchical Set
Element of Financial Statement
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Financial Report Ontology (Work in progress)
An ontology is a representation of something that exists in reality. The financial report ontology is a formal ontology of a financial report. An ontology is a "window on reality". This financial report ontology is but one representative view of the world.
An ontology is a representation of universals. A universal is a generalization of instances. Instances exist only once. Machines such as computers need to be lead by the hand, they are like babies. The financial report ontology is intended to be able to guide computers, or more accurately computer software. The financial report ontology will help guide accountants creating a financial report or financial analysts working with one financial report or many financial reports.
This wiki contains information related to an ontology for a financial report. This wiki is a work in progress. Anyone may join this wiki and help edit the wiki and/or create the Financial Report Ontology. An ontology consists of singular nouns which are related together in graph theoretic structures which capture relations between corresponding types in reality which can be reasoned over. This financial report ontology is open source. It is expected to be extended for both public and private/proprietary uses. This ontology is a base upon which to build.
Important things to remember:
On the web, anyone can say anything about anything. However, one should be able to
justify what they are saying
There is no single correct ontology for any domain.
However, the "proof is in the pudding". If it works, represents reality, is logical, is sensible, then it is probably useful.
Secondary uses for this ontology are anticipated.
There are multiple ways to work with and understand this ontology: (work in progress)
Visual Mind Map
: This is a mind map is a visual representation of the things which make up and/or relate to a financial report:
Visual Mine Map, VUE Format
was used to create the mind map above. This file allows you to read the mind map in the VUE software application: (Coming soon)
: (Coming eventually)
: The Web Ontology Language (OWL) is the ontology language of the semantic web:
: This is a mind map is a visual representation of the details of the implementation model for a digital financial report:
XBRL-based Implementation of Financial Report Ontology (Prototype)
Information helpful in understanding what an ontology is and this specific ontology:
IASB/FASB Conceptual Framework Project:
Integrated Reporting, the Integrated Scorecard:
FIBO (Financial Industry Business Ontology):
Global Reporting Initiative (GRI):
What is an Ontology?
Ontology: An introduction:
Intrepid Guide to Ontologies:
Project 10X: The Power of Strong Semantics:
Semantic Web for the Working Ontologist:
Barry Smith: Introduction to Ontology: From Aristotle to the Universal Core (8 lecture video training course):
Barry Smith's Resources:
VUE (Visual Understanding Environment):
yED graph editor:
Older ontologies (for reference only):
Helpful OWL tutorial:
Introduction to OWL:
RDF Validator (W3C):
Protege (OWL Viewer/Editor):
Example of predicates:
BFO (Basic Formal Ontology, an ontology on top of which other ontologies should be built):
help on how to format text
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