Title
An IFRS Complaint Balance Sheet Metamodel.
Abstract
This paper proposes a balance sheet metamodel using Model Driven Architecture (MDA) methodology. In order to do that, we use the international financial reporting standard (IFRS) as a good starting point owing to its wider adoption across countries in preparing balance sheet. The balance sheet is summary of financial position of a financial entity such as credit institutions. The reason for applying MDA in developing balance sheet metamodel is twofold: to automate transfer and sharing knowledge of regulations of capital adequacy of credit institutions and to make a clear difference between conceptual and concrete modeling of regulations of capital adequacy of credit institutions.
Year
Venue
Keywords
2012
FedCSIS
financial management,software architecture,IFRS,IFRS compliant balance sheet metamodel,MDA,capital adequacy,credit institutions,international financial reporting standard,model driven architecture
Field
DocType
ISSN
Accounting,Data mining,Balance sheet,Unified Modeling Language,Computer science,Knowledge management,Capital adequacy ratio,Software architecture,Metamodeling,Financial management
Conference
2325-0348
Citations 
PageRank 
References 
0
0.34
0
Authors
3
Name
Order
Citations
PageRank
Nenad Krdzavac1303.72
Rafiqul Haque2119.56
Tom Butler317615.81