<s>
The	O
SIE	B-Application
format	O
is	O
an	O
open	O
standard	O
for	O
transferring	O
accounting	O
data	O
between	O
different	O
software	O
produced	O
by	O
different	O
software	O
suppliers	O
.	O
</s>
<s>
SIE	B-Application
could	O
be	O
used	O
to	O
transfer	O
data	O
between	O
software	O
on	O
the	O
same	O
computer	O
,	O
but	O
also	O
used	O
for	O
sending	O
data	O
between	O
companies	O
,	O
for	O
example	O
between	O
the	O
company	O
,	O
the	O
accountant	O
and	O
the	O
audit	O
.	O
</s>
<s>
SIE	B-Application
is	O
a	O
tagged	O
text	O
file	O
format	O
,	O
not	O
XML	B-Protocol
like	O
XBRL	O
GL	O
and	O
UN/CEFACT	O
accounting	O
.	O
</s>
<s>
Elder	O
not	O
able	O
to	O
use	O
new	O
XML	B-Protocol
technology	O
,	O
but	O
about	O
20	O
times	O
compacter	O
file	O
format	O
.	O
</s>
<s>
The	O
SIE	B-Application
files	O
are	O
in	O
five	O
sections	O
:	O
</s>
<s>
A	O
non-profit	O
organization	O
(	O
The	O
SIE	B-Application
Group	O
)	O
was	O
formed	O
in	O
1992	O
by	O
leading	O
Swedish	O
accounting	O
software	O
vendors	O
and	O
accounting	O
specialist	O
(	O
accountants/auditors	O
interest	O
groups	O
)	O
.	O
</s>
<s>
SIE	B-Application
is	O
closely	O
related	O
to	O
the	O
Swedish	O
standard	O
charts	O
of	O
accounts	O
organisation	O
BAS	O
(	O
accounting	O
)	O
(	O
the	O
most	O
advanced	O
and	O
fully	O
covering	O
standard	O
account	O
chart	O
in	O
the	O
world	O
)	O
,	O
and	O
SIE	B-Application
is	O
one	O
of	O
the	O
owning	O
members	O
of	O
BAS	O
.	O
</s>
<s>
However	O
the	O
SIE	B-Application
file	O
format	O
works	O
with	O
any	O
charts	O
of	O
accounts	O
and	O
is	O
technically	O
independent	O
of	O
BAS	O
.	O
</s>
<s>
Together	O
the	O
SIE	B-Application
file	O
format	O
and	O
the	O
standard	O
chart	O
of	O
accounts	O
make	O
a	O
strong	O
concept	O
for	O
accounting	O
information	O
interchange	O
that	O
has	O
proven	O
simple	O
and	O
efficient	O
.	O
</s>
<s>
SIE	B-Application
has	O
since	O
2012	O
a	O
close	O
cooperation	O
with	O
XBRL	O
Sweden	O
.	O
</s>
<s>
SIE	B-Application
is	O
not	O
an	O
official	O
SIS	O
(	O
Swedish	O
Standards	O
Institute	O
local	O
ISO	O
)	O
national	O
standard	O
.	O
</s>
<s>
The	O
SIE	B-Application
Group	O
provides	O
the	O
SIE	B-Application
File	O
format	O
as	O
an	O
open	O
standard	O
.	O
</s>
<s>
The	O
SIE	B-Application
Group	O
is	O
however	O
a	O
member	O
of	O
SIS	O
.	O
</s>
<s>
Due	O
to	O
the	O
fact	O
that	O
the	O
SIE	B-Application
standard	O
is	O
so	O
well	O
spread	O
in	O
the	O
software	O
business	O
in	O
Sweden	O
it	O
has	O
become	O
a	O
de	O
facto	O
standard	O
for	O
transferring	O
accounting	O
data	O
in	O
Sweden	O
.	O
</s>
<s>
The	O
format	O
is	O
open	O
to	O
everyone	O
,	O
but	O
only	O
SIE	B-Application
members	O
can	O
get	O
their	O
software	O
approved	O
.	O
</s>
<s>
As	O
a	O
vendor	O
interest	O
group	O
SIE	B-Application
is	O
not	O
bound	O
to	O
the	O
statements	O
of	O
neutrality	O
against	O
proprietary	O
solutions	O
of	O
regular	O
standards	O
organisations	O
.	O
</s>
<s>
That	O
makes	O
the	O
SIE	B-Application
specification	O
also	O
include	O
implementation	O
instruction	O
layer	O
that	O
is	O
not	O
possible	O
in	O
official	O
standards	O
organisations	O
work	O
.	O
</s>
<s>
To	O
overcome	O
that	O
a	O
revised	O
and	O
XML-based	O
version	O
of	O
the	O
file	O
format	O
(	O
SIE	B-Application
5	O
)	O
was	O
released	O
in	O
2018	O
.	O
</s>
