In this paper we justify the need for a generalisation of Formal
Concept Analysis for the purpose of data mining and begin the
synthesis of such theory. For that purpose, we first review semirings and
semimodules over semirings as the appropriate objects to use in abstracting
the Boolean algebra and the notion of extents and intents, respectively.
We later bring to bear powerful theorems developed in the field
of linear algebra over idempotent semimodules to try to build a Fundamental
Theorem for K-Formal Concept Analysis, where K is a type of
idempotent semiring. Finally, we try to put Formal Concept Analysis in
new perspective by considering it as a concrete instance of the theory
developed