Bartosz Ochocki's research while affiliated with WWF Poland and other places

Publications (8)

Article
The development of XBRL taxonomies is one of the most important aspects of XBRL implementation. Users of data in XBRL format must understand the scope of the taxonomies they apply. Equally, preparers need to be familiar with taxonomies in order to prepare XBRL instance documents, extend taxonomies or adjust their reporting systems. In this chapter,...
Book
Interactive data supports organizations to communicate effectively with their stakeholders and partners on the Internet and the World Wide Web. XBRL (eXtensible Business Reporting Language) is a key enabling technology for interactive data. XBRL links organizations and knowledge consumers in a variety of information value chains. XBRL is now in use...
Article
This citation is even more valid for the information age with many billions of Web page and in these times of the semantic web. The main issue for Web users is not getting information. Rather the principal task for the user of the Web is to separate relevant from irrelevant information. Humans can use their knowledge and subtle clues when they face...
Article
Multidimensionality in XBRL is a relatively new solution for taxonomy modeling in environments when disclosure of information is in cubes. These cubes have two or more vectors to analyze and break down the information into subsets of interest to the end-user. Multidimensionality is a term in common use in relation to database modeling and design. W...
Article
Paraphrasing Tannenbaum we could say: the nice thing about XBRL specifications and taxonomies is that there are so many of them to choose from. The variety of financial, supervisory and tax reporting domains, together with the XBRL, resulted during last few years in numerous international and local taxonomies and even greater number of extensions....
Article
The development of a standard is an evolving process. With an increasing number of XBRL implementations worldwide, adopters discover issues, identify new requirements, develop common practices and often devise new solutions to existing problems. All these findings may be subsequently incorporated into the XBRL standard or assist in its broader acce...
Article
In this chapter, we extend our discussion on dimensions in the previous chapter. The XBRL Dimensions 1.0 specification created a full range of new modeling possibilities in the engineering of XBRL taxonomies. These additional semantics not only extend the understanding of metadata that is going to be reported but also introduces new validation poss...
Article
In this chapter, we focus on aspects of the development of XBRL taxonomies. In XBRL projects, taxonomy development is often a central and crucial activity. The shape of taxonomies has a major impact on the quality of later reporting. We will discuss approaches from software, knowledge and ontology development and merge them to achieve a generic XBR...

Citations

... The current XBRL U.S. Generally Accepted Accounting Principles (GAAP) taxonomy contains more than 10,000 standardized financial statement elements (or tags). 7 When the standardized taxonomy does not provide a tag for the requisite financial item, filers are allowed to create customized extension elements within a well-defined framework (Debreceny et al., 2009;SEC, 2009SEC, , 2010. Critics of XBRL contend that the use of customized tags may increase ambiguity in financial reporting and worsen the comparability of financial statement data across firms (e.g., Boritz and No, 2009;Debreceny et al., 2010Debreceny et al., , 2011Scherr and Ditter, 2017). ...