Financial reporting comparability : toward an XBRL ontology of the FASB/IFRS conceptual framework
Mitchell R. Wenger; Manoj A. Thomas; Jeffry Stephen Babb
| Year of publication: |
2013
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|---|---|
| Authors: | Wenger, Mitchell R. ; Thomas, Manoj A. ; Babb, Jeffry Stephen |
| Published in: |
International journal of electronic finance : IJEF. - Olney, Bucks. : Inderscience Enterprises, ISSN 1746-0069, ZDB-ID 2193365-0. - Vol. 7.2013, 1, p. 15-32
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| Subject: | Berichtswesen | Reporting | Bilanzierungsgrundsätze | Accounting standards | IFRS | Ontologie | Ontology | Elektronischer Datenaustausch | Electronic data interchange |