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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
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

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Browsing by Subject "Formal ontology"

Browsing by Subject "Formal ontology"

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All of ResearchSpace

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