Improving the comparability of Financial Statements in a changeable contexta Semantic Web-based approach

  1. Carretie, Héctor
Supervised by:
  1. Roberto García Director
  2. Beatriz Torvisco Manchón Director

Defence university: Universidad Rey Juan Carlos

Fecha de defensa: 18 July 2012

Committee:
  1. Lázaro Rodríguez Ariza Chair
  2. Francisco Serrano Moracho Secretary
  3. José Emilio Labra Gayo Committee member
  4. José Paulo de Vilhena Geraldes Leal Committee member
  5. Clara Isabel Muñoz Colomina Committee member

Type: Thesis

Teseo: 337115 DIALNET

Abstract

Accounting at the regulation level has become more changeable tan never before, mainly due to the convergence process carried out by the IASB and FASB. This process started to enhance the comparability of Financial Statements, but due to its own complexity, the impairment of the comparability becomes a reality, , as a non-desired effect. Taking advantage from Financial Statements written in XBRL, and applying technologies recently developed in the context of the Semantic Web, this doctoral thesis proposes a new semantic-web-based approach that overcomes the limitations impased by the changeable accounting framework and its derived comparability impairments, enchacing decision-making process