XBRL PROCESSOR: uma ferramenta para geração de instâncias XBRL

Abstract

It is evident the growth of the use of eXtensible Business Reporting Language (XBRL) technology in the context of financial reporting on the internet, either for its advantages and benefits or for government impositions, however, the data to be transported by this language are mostly stored in structures defined as databases, some relational others Not Only SQL (NoSQL). The need for integration of XBRL technology with other data storage technologies has been growing continuously, requiring research in order to seek a solution for data mapping between these environments. The possible difficulties in integrating XBRL with other technologies, relational database or NoSQL, CSV files, JSON, need to be mapped and overcome. The generation of XBRL documents from the database can be costly, since there is no native alternative that export the data in XBRL from the database management system. For this, third-party and specific systems are required to generate the XBRL documents, which adds complexity since these documents do not connect to the database management system. These difficulties lead to performance and storage problems, and in cases of large data volume, such as data delivery to government agencies, the complexity increases. Thus, it is essential to study techniques and methods that allow inferring a solution to perform this integration and / or mapping, preferably in a generic way, that encompasses the XBRL data structure and the main data models currently used, i.e. Relational DBMS, NoSQL, JSON or CSV files. This dissertation presents an Extract, Transform and Load (ETL) solution, aimed at reading data from various sources and the generation of XBRL instances, entitled XBRL Processor. The tool contemplates different types of data sources, retrieves information from model XBRL instances, and generates XBRL instance with the data loaded from the data source and the information provided in the model instance. In addition, the parameterizations were implemented to meet the delivery of the Matrix of Accounting Balances to the Accounting and Financial Information System of the Secretariat of the National Treasury of Brazil and a case study was carried out, in order to validate the XBRL Processor tool