Abstract
Among models and information about economic phenomena that help to understand how enterprises produce value, Accounting and Financial Reporting still play a leading and regulative role. The regulative role is established by enforceable International Financial Reporting (FR) Standards. Ontology engineering methods, which have proven to cope with difficult standardization issues, are seldom used in developing these standards. Furthermore, no widely accepted computational ontology, covering the concepts and relations of FR, and the Information Systems supporting FR, exists. This paper proposes an initial version of the Core Ontology of Financial Reporting Information Systems (COFRIS) grounded on the Unified Foundational Ontology (UFO).
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Blums, I., Weigand, H. (2018). Towards a Core Ontology for Financial Reporting Information Systems (COFRIS). In: Debruyne, C., et al. On the Move to Meaningful Internet Systems. OTM 2017 Workshops. OTM 2017. Lecture Notes in Computer Science, vol 10697. Springer, Cham. https://doi.org/10.1007/978-3-319-73805-5_34
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DOI: https://doi.org/10.1007/978-3-319-73805-5_34
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