A Financial Reporting Ontology for Market, Exchange, and Enterprise Shared Information Systems-Reference-Cited by-同舟云学术

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A Financial Reporting Ontology for Market, Exchange, and Enterprise Shared Information Systems

Published:2019 Issue: Volume: Page:83-99
ISSN:1865-1348
Container-title:Lecture Notes in Business Information Processing
language:
Short-container-title:

Author:

Blums Ivars^ORCID,Weigand Hans^ORCID

Publisher

Springer International Publishing

Link

http://link.springer.com/content/pdf/10.1007/978-3-030-35151-9_6

Reference28 articles.

1. IASB homepage. IASB (2019). http://www.ifrs.org/issued-standards/list-of-standards

2. IASB Conceptual Framework for Financial Reporting. IASB (2018)

3. FASB Conceptual Framework for Financial Reporting. FASB (2016)

4. Ijiri, Y.: Theory of accounting measurement. american accounting association (1975)

5. Blums, I., Weigand, H.: Towards a reference ontology of complex economic exchanges for accounting information systems. In: EDOC 2016, pp. 119–128 (2016)

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