2017 Fiscal Year Final Research Report
Exploring the concepts necessary to handle the computerized financial statements
| Project/Area Number |
26780267
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Matsuyama University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2018-03-31
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| Keywords | XBRL |
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| 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.
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| Free Research Field |
会計情報システム
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