An REA Model of an Economic Exchange William E. McCarthy* Michigan State University *
1 The Integration of an Accounting Domain Ontology (REA) within an Upper Ontology (SUMO) Bill McCarthy, Michigan State University [email protected].
Modeling of Business Enterprises with the Resource-Event-Agent (REA) Ontology G. L. Geerts (University of Delaware) & W.E. McCarthy (Michigan State University)
· 1 CORPORATE FINANCIAL REPORTING Chapters 2, 3 & 4.
The Foundation of the Business Process Model - Economic Exchanges Economic Exchange Economic Exchange – Two related economic events where we acquire one.
· 1 CORPORATE FINANCIAL REPORTING 10 – Liabilities: Notes, Bonds & Leases Long-Lived Assets.
William McCarthy 1, Rainer Schuster², Thomas Motal² 1 Department of Accounting and Information Systems Michigan State University ² Institute for Software.
