2015
DOI: 10.15640/ijat.v3n1a5
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Development and Evaluation of a Prototype web XBRL-Enabled Financial Platform for the Generation and Presentation of Financial Statements according to IFRS

Abstract: The main objective of IFRS is to provide a common qualitative accounting basis and to promote greater transparency and comparability of financial reporting across the world. However, the success of IFRS depends on how financial information flows within the company and in which format is represented to outside users. Therefore, accounting information systems and web financial applications should meet the qualitative criteria of IFRS. Also, it is necessary to introduce new advanced technologies that will be able… Show more

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Cited by 5 publications
(6 citation statements)
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“…e evolution of the business concept needs to be supported by massive data on the one hand, and various data technologies to complete the processing of the data to extract the core from data of subscribers on the other. erefore, the urgent issues that broadcasters need to solve at this stage are the integration of massive internal and external data, the modeling of intelligent user graphs, and the use of deep machine learning for user prediction [5].…”
Section: Introductionmentioning
confidence: 99%
“…e evolution of the business concept needs to be supported by massive data on the one hand, and various data technologies to complete the processing of the data to extract the core from data of subscribers on the other. erefore, the urgent issues that broadcasters need to solve at this stage are the integration of massive internal and external data, the modeling of intelligent user graphs, and the use of deep machine learning for user prediction [5].…”
Section: Introductionmentioning
confidence: 99%
“…How to realize accurate education according to students' abilities has indeed become a difficult problem for mass higher education at this stage. e emergence of big data in education provides an opportunity for universities to realize personalized student management [5].…”
Section: Introductionmentioning
confidence: 99%
“…Other research related to the discussion and evaluation of the development of "XBRL-Passport" (Pilot Athens stock exchange's Statements Source Portal). This prototype was built as a smart solution for clients, because of the long process and various formats of collecting and analyzing financial data from various sources, thus making companies have to spend more consistency costs, see [18]. The prototype architecture consists of 3 simple layers, namely: the database layer with MySQL, the logic layer with PHP, and the application layer using the web.…”
Section: Literature Reviewmentioning
confidence: 99%