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What is Financial reporting disclosures?
In this paper, we propose a framework of a financial accounting system for cloud computing. The purpose is to improve the accuracy of financial statements based on cloud computing. In the proposed framework, we define the data of the financial accounting system for the cloud computing and the model. Moreover, we verify the necessity of the financial accounting system for the cloud computing with real data. In the future work, we plan to design more accurate accounting models. The accounting of cloud computing, particularly data, can be considered as a new frontier in the development of computing and business. The concept of cloud computing provides a virtual organization system. A cloud computing system provides the services of computing and storage in the form of electronic resources. They are located on the network. The main elements of a cloud computing system are a collection of resources in the form of storage and computational.
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