The Use of a Formal Representation of Accounting Standards

Pierre Teller ()
Additional contact information
Pierre Teller: GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur

Post-Print from HAL

Abstract: The purpose of this paper is to introduce the model we built to represent financial information in an efficient way. This kind of information shows an unquestionable delay on the field of knowledge management, and this issue is more and more crucial as the requirements on financial reporting increase. We will describe the particular nature of laws as a knowledge source, and amongst other, the nature of accounting standards. We will explain the consequences of these particularities on the technical choices we made when we started to build our model, and what is the structure of our model. Then, we will sum up the issues we faced during the modelling process. This paper ends with a description of the applications we build to illustrate the possibilities of such a model for various financial information users, especially financial auditors.

Keywords: description logics; ontologies; accounting standards; knowledge representation; XBRL (search for similar items in EconPapers)
Date: 2008
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Published in International Journal on Computational Science & Applications, 2008

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02067556

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().