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

Abstract : Enterprises operate in markets by building and fulfilling exchange relationships. However, up to date accounting information systems are organized in an enterprise-specific way. We introduce the Market Information perspective on top of the Exchange (Shared Ledger) and Enterprise-Specific perspectives. The latter, developed earlier, are enhanced and the interplay with the Market perspective elaborated. First, we analyze how are Market related concepts of Offering, Contract, Resource, and Social Interaction represented in UFO ontologies and other ontologies. Second, we propose a Market perspective, and included Exchange, and Enterprise perspective conceptual model of a Shared Information System for Financial Reporting in OntoUML language, and third, we analyze the International Accounting Standards Board (IASB) Conceptual Framework and Standards for Financial Reporting to uncover construct deficit and overload in these Standards and Framework for usage in Shared Information Systems.
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Submitted on : Thursday, May 20, 2021 - 6:12:42 PM
Last modification on : Friday, May 21, 2021 - 3:30:37 AM
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Ivars Blums, Hans Weigand. A Financial Reporting Ontology for Market, Exchange, and Enterprise Shared Information Systems. 12th IFIP Working Conference on The Practice of Enterprise Modeling (PoEM), Nov 2019, Luxembourg, Luxembourg. pp.83-99, ⟨10.1007/978-3-030-35151-9_6⟩. ⟨hal-03231356⟩



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