Add to ORKGThe Core Ontology for Financial Reporting Information Systems (COFRIS) is grounded on Unified Foundational Ontology (UFO). In this paper, we build on COFRIS and attempt to detail the concepts of Economic Resources and Claims found in accounting frameworks, and to extract their features which are common to accounting and reporting standards. Economic Resources (Claims) are conceptualized as extensions of Complex Social and Legal Relators of UFO, within the consensual transaction-centric model. The application of this conceptualization and COFRIS in general aims to assist with standard-setting and the development of information systems, to facilitate understandability and reuse. The conceptualization is illustrated by examples presented in an...
In recent years, there has been an increasing interest in the development of ontologically well-foun...
Regulatory reporting across multiple jurisdictions is a significant cost for financial services orga...
This study uses the financial ratio analysis system constructed by ontology engineering, taking the ...
The Core Ontology for Financial Reporting Information Systems (COFRIS) is grounded on Unified Founda...
Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a la...
Among models and information about economic phenomena which help to understand how enterprises produ...
In recent years, there has been an increasing interest in the development of well-founded conceptual...
Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a la...
Abstract: The purpose of accounting is to gather financial data of a business or entity, to interpre...
McCarthy developed a framework for modeling the economic rationale of different business transaction...
The Conceptual Framework for Financial Reporting (CFfFR) was developed to guide the preparation and ...
This paper illustrates the application of a developed global fund reporting ontology (GFRO) for effi...
The accounting ontologies were conceptualized as a framework for building accounting information sys...
In recent years, there has been an increasing interest in thedevelopment of ontologically well-found...
Abstract: The purpose of accounting is to gather financial data of a business or entity, to interpre...
In recent years, there has been an increasing interest in the development of ontologically well-foun...
Regulatory reporting across multiple jurisdictions is a significant cost for financial services orga...
This study uses the financial ratio analysis system constructed by ontology engineering, taking the ...
The Core Ontology for Financial Reporting Information Systems (COFRIS) is grounded on Unified Founda...
Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a la...
Among models and information about economic phenomena which help to understand how enterprises produ...
In recent years, there has been an increasing interest in the development of well-founded conceptual...
Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a la...
Abstract: The purpose of accounting is to gather financial data of a business or entity, to interpre...
McCarthy developed a framework for modeling the economic rationale of different business transaction...
The Conceptual Framework for Financial Reporting (CFfFR) was developed to guide the preparation and ...
This paper illustrates the application of a developed global fund reporting ontology (GFRO) for effi...
The accounting ontologies were conceptualized as a framework for building accounting information sys...
In recent years, there has been an increasing interest in thedevelopment of ontologically well-found...
Abstract: The purpose of accounting is to gather financial data of a business or entity, to interpre...
In recent years, there has been an increasing interest in the development of ontologically well-foun...
Regulatory reporting across multiple jurisdictions is a significant cost for financial services orga...
This study uses the financial ratio analysis system constructed by ontology engineering, taking the ...