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

Laburpena

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