Exploring the concepts necessary to handle the computerized financial statements

Research Project

Project/Area Number	26780267
Research Category	Grant-in-Aid for Young Scientists (B)
Allocation Type	Multi-year Fund
Research Field	Accounting
Research Institution	Matsuyama University
Principal Investigator	Nakamizo Kosuke 松山大学, 経営学部, 准教授 (30710496)
Project Period (FY)	2014-04-01 – 2018-03-31
Project Status	Completed (Fiscal Year 2017)
Budget Amount *help	¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000) Fiscal Year 2017: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000) Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000) Fiscal Year 2015: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000) Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Keywords	XBRL / ディスクロージャー / オントロジー / 会計情報システム / 財務会計
Outline of Final Research Achievements	The purpose of this research was to aim for advanced use such as extracting accounting values from computerized financial statements. After downloading the XBRL file from EDINET operated by the Financial Services Agency and checking the description content of accounting information, it turned out that it was necessary to perform manual adjustment in order to obtain it automatically using the program. And the differences in accounting standards, that is, Japanese accounting standards, American accounting standards and international financial reporting standards, revealed that different element names are used in one account item.