Unit-Resource-Event-Agent an ontology for sharing sensitive transaction data

This paper introduces a slightly divergent interpretation of the REA ontology, which will be called REAU. REAU’s main objective is to serve as an intermediary between REA’s dependent and independent view. As the inde- pendent view was designed for EDI, and the dependent view for accounting, the main idea is to enable an automatic transformation between both views that published unclassified transaction data required for collaboration between trad- ing partners and filters classified transaction data required for accounting. The main goal is to present a fully functional proof of concept in Prolog at the VMBO workshop