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The Use of a Formal Representation of Accounting Standards

Author

Listed:
  • Pierre Teller

    (GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur)

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.

Suggested Citation

  • Pierre Teller, 2008. "The Use of a Formal Representation of Accounting Standards," Post-Print hal-02067556, HAL.
    • Handle: RePEc:hal:journl:hal-02067556
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    Cited by:

    1. Mihaela Enachi & Aristiţa Rotilă, 2011. "Basics of XBRL Instance for Financial Reporting," BRAND. Broad Research in Accounting, Negotiation, and Distribution, EduSoft Publishing, vol. 2(2), pages 22-31, October.

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