@inproceedings{KEOD-2011-GerberGM,
	author        = "Marthinus C. Gerber and Aurona Gerber and Alta van der Merwe",
	booktitle     = "{Proceedings of the Third International Conference on Knowledge Engineering and Ontology Development}",
	isbn          = "978-989-8425-80-5",
	pages         = "419--424",
	publisher     = "{SciTePress}",
	title         = "{Using Formal Ontologies for the Development of Consistent and Unambiguous Financial Accounting Standards}",
	year          = 2011,
}