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Browsing by Author "Gerber, MC"

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An analysis of fundamental concepts in the conceptual framework using ontology technologies

Author: Gerber, MC ; Gerber, AJ ; Gerber, A Date: 2014 The interpretation of financial data obtained from the accounting process for reporting purposes is regulated by financial accounting standards (FAS). The history and mechanisms used for the development of 'The Conceptual Framework for Financial ... Read more
The conceptual framework for financial reporting as a domain ontology

Author: Gerber, MC ; Gerber, AJ ; Van der Merwe, A Date: Aug 2015 The Conceptual Framework for Financial Reporting (CFfFR) was developed to provide guidance to users and preparers of financial reports and standards. However, general consensus within the accounting community is that the Conceptual Framework ... Read more
The conceptual framework for financial reporting as a domain ontology

Author: Gerber, MC ; Gerber, AJ ; Van der Merwe, A Date: Aug 2015 The Conceptual Framework for Financial Reporting (CFfFR) was developed to provide guidance to users and preparers of financial reports and standards. However, general consensus within the accounting community is that the Conceptual Framework ... Read more
Towards the development of consistent and unambiguous financial accounting standards using ontology technologies

Author: Gerber, MC ; Gerber, AJ Date: Nov 2011 The purpose of accounting is to gather financial data of a business or entity, to interpret this data and to report the results in financial statements to the different users thereof. The interpretation of financial data is regulated by ... Read more
Using formal ontologies for the development of consistent and unambiguous financial accounting standards

Author: Gerber, MC ; Gerber, AJ ; Van der Merwe, AJ Date: Nov 2011 The purpose of accounting is to gather financial data of a business or entity,to interpret this data and to report the results in financial statements to the different users thereof. The interpretation off financial data is regulated by ... Read more

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Browsing by Author "Gerber, MC"

Browsing by Author "Gerber, MC"

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