. .  topic map of accounting and auditing  . .

concept > document

sub-class of
full name, other names

document, report, statement, financial statement

has attributes

date  .  number of pages  .  URL  .  format  .  presentation quality

consists of following members (types)

financial statement  .  audit report  .  standard (document) 
.  accounting standard
.  auditing standard
annual report  .  financial report  .  interim report

digital reporting

is related to


conveys / contains

accounting information

is prepared by

accountant  .  provider

preparation of which is covered by

rules of presentation  .  standard (content)  .   

is transmitted using

protocol  .  digital reporting  . paper

news item

Investors welcome relevant use of digital reporting

topic map of accounting and auditing, an ontology

an electronic thesaurus of accounting and auditing terms comprising a hierarchy of concepts and their associations AND an index of accounting and auditing internet resources and training materials built on the thesaurus

This page was first published in April 2002; last updated in June 2015.