期刊名称：Petroleum-Gas University of Ploiesti Bulletin : Economic Sciences Series
印刷版ISSN：2284-8576
电子版ISSN：2247-8582
出版年度：2016
期号：4
语种：English
出版社：Petroleum-Gas University of Ploiesti
摘要：International Financial Reporting Standards (IFRS) are issued by International Accounting Standards Board (IASB) in order to ensure transparency,accountability and efficiency to financial markets from the entire world.According to a recent published study,119 countries from the 143 analysed countries require IFRS standards for all or most of the domestic publicly accountable entities (financial institutions and companies) that are listed in their capital markets.In this article,a financial reporting ontology according to IFRS standards is presented.Its role is to facilitate both teaching activity of the academic staff from a university and the activity of experts from the Romanian accounting domain.Thus,the way the IFRS standards are applied in Romania is initially analysed and the design process of the proposed ontology is presented,afterwards.The ontology has been created using the Protégé ontology editor.
