The SIE (file format) developed with BAS in mind, is used to transport data between different accounting software in the Swedish market.
It is commonly used as interfaces between accounting and audits as well for importing data from pre-systems like systems for salaries and payable.
It supports a competition market of multiple compatible vendors of accounting software with interchange of data.
It allowed the creation of specialized commercial standard software for functions like income tax declarations and audit importing data from accounting.
[5] The Bokföringsnämnden, BFN,[6] is the Swedish Government agency with the task of promote the development of GAAP for use in private and public accounting.