Formalisation des normes comptables : vers une ontologie des notions de comptabilité

Taking full advantage of the digitalisation of information requires a special effort on its formating. Financial information were late until the creation of XBRL, a tagging langage whose structure, inherited from XML, offers a common format and makes data processing easier. This is a part of the global mutation of accounting. International standards are emerging and they recommand XBRL. We felt it was important to formalize these accounting standards and the implicit notions of accounting. Indeed, they are described by texts allowing a lot of interpretation to the reader, and are primarily conceived for accountants. To make them more interpretable we think that it is necessary on the one hand to build a language to describe them with concepts and relations, and on the other hand to represent the meaning of these elements. In other words, we’re building an ontology of accounting notions. We will have both a syntactic and a semantic representation which to the best of our knowledge does not exist. This work is being done with Ernst&Young, which brings its financial auditor point of view. MOTS-CLÉS : IFRS, XBRL, ontologie, comptabilité, information financière.