ISO_IEC_15944-4_2015.pdf

Information technology Business Operational View Part 4:Business transaction scenarios Accounting and economic ontologyTechnologies de linformation Vue oprationelle daffaires Partie 4:Scnarios de transactions daffaires Ontologie comptable et conomique ISO/IEC 2015INTERNATIONAL STANDARDISO/IEC15944-4Second edition2015-04-01Reference numberISO/IEC 15944-4:2015(E)ISO/IEC 15944-4:2015(E)ii ISO/IEC 2015 All rights reservedCOPYRIGHT PROTECTED DOCUMENT ISO/IEC 2015All rights reserved.Unless otherwise specified,no part of this publication may be reproduced or utilized otherwise in any form or by any means,electronic or mechanical,including photocopying,or posting on the internet or an intranet,without prior written permission.Permission can be requested from either ISO at the address below or ISOs member body in the country of the requester.ISO copyright officeCase postale 56 CH-1211 Geneva 20Tel.+41 22 749 01 11Fax+41 22 749 09 47E-mail copyrightiso.orgWeb www.iso.orgPublished in Switzerland ISO/IEC 15944-4:2015(E)ISO/IEC 2015 All rights reserved iiiContents PageForeword.iv0 Introduction.v1 Scope.12 Normative references.13Termsanddefinitions.14 Symbols and abbreviations.125 The declarative component of an OeBTO Primitive and derived data classes.125.1 Person and economic resources.125.2 The normative data categories for a business transaction involving an economic exchange:resources,events,and Persons plus their fundamental relationships.175.3 Addition of business event to basic exchange pattern.195.4 Extension of the OeBTO into types.205.5 Locations and claims.225.6 Adding commitments to economic exchanges.225.7 Business transactions with contracts.245.8 Typifying agreements and business transactions.266 The procedural component of an OeBTO Business transaction state machines.286.1 Relating ontological components to the Open-edi business transaction phases.287 The constraint component of an OeBTO Incorporating business rules into business transactions.407.1 Business rules and Open-edi constraints.407.2 OeBTO constraint examples.417.3 Summary.41Annex A(normative)Consolidatedlistoftermsanddefinitionswithculturaladaptability:ISOEnglish and ISO French language equivalency.43Annex B(informative)REA Model Background.63Annex C(normative)Business Transaction Model(BTM):Two classes of constraints.69Bibliography.72 ISO/IEC 15944-4:2015(E)ForewordISO(the International Organization for Standardization)and IEC(the International Electrotechnical Commission)form the specialized system for worldwide standardization.National bodies that are members of ISO or IEC participate in the development of International Standards through technical committees established by the respective organization to deal with particular fields of technical activity.ISO and IEC technical committees collaborate in fields of mutual interest.Other international organizations,governmental and non-governmental,in liaison with ISO and IEC,also take part in the work.In the field of information technology,ISO and IEC have established a joint technical committee,ISO/IEC JTC 1.The procedures used to develop this document and those intended for its further maintenance are described in the ISO/IEC Directives,Part 1.In particular the different approval criteria needed for the different types of document should be noted.This document was drafted in accordance with the editorial rules of the ISO/IEC Directives,Part 2(see www.iso.org/directives).Attention is drawn to the possibility that some of the elements of this document may be the subject of patent rights.ISO and IEC shall not be held responsible for identifying any or all such patent rights.Details of any patent rights identified during the development of the document will be in the Introduction and/or on the ISO list of patent declarations received(see www.iso.org/patents).Any trade name used in this document is information given for the convenience of users and does not constitute an endorsement.For an explanation on the meaning of ISO specific terms and expressions related to conformity assessment,as well as information about ISOs adherence to the WTO principles in the Technical Barriers to Trade(TBT)see the following URL:Foreword-Supplementary informationThe committee responsible for this document is ISO/IEC JTC 1,Information technology,SC 32,Data management and interchange.This second edition cancels and replaces the first edition(ISO/IEC 15944-4:2007),of which it constitutes a minor revision.ISO/IEC 15944 consists of the following parts,under the general title Information technology Business Operational View:Part 1:Operational aspects of Open-edi for implementation Part 2:Registration of scenarios and their components as business objects Part 4:Business transaction scenarios Accounting and economic ontology Part5:Identificationandreferencingofrequirementsofjurisdictionaldomainsassourcesofexternalconstraints Part 6:Technical introduction to e-Business modelling Technical Report Part 7:eBusiness vocabulary Par