| UN/ECE - P7. Accounting and Auditing Core Components |
Project leader: Michel Lesourd ( mlesourd@wanadoo.fr
)
1. Objectives
1.1 Purpose
The purpose of the project is to develop Core Components for documenting
business data in accounting and auditing messages, its context and data
structure.
1.2 Scope
The scope for this project and the area of accounting and auditing business
data to be covered includes data in the complete cycle of accounting and
auditing, accounting entries, journal, payable and receivable accounts, general
ledger, trial balance, costs accounting, commitment accounting, budget
management, consolidation, financial reporting, administrative filing including
taxation, social security, statistics. It includes all business sizes, internal
and de-located accounting process, domestic and international environments,
single company and corporate, for all activity domains.
2. Deliverables
The deliverables from the project are:
- A catalogue of Accounting and Auditing Core Components.
- Input to the Business Neutral Core Component Library Project based on an
accounting and auditing perspective.
3. Functional Expertise of Membership
The project team is a group of experts with a balanced profile of skills and
expertise in information analysis, knowledge of accounting and auditing business
data and in the presentation and documentation of technical material, either
individually or collectively as a group.
4. Geographical Focus
The focus is global and cross-sectorial within the functional area of
accounting and auditing business data. Each UN/CEFACT head of delegation may
designate one or more experts to the project team. In doing so, they may
delegate this task to one or more organizations, which may be national, regional
or international. Experts are expected to contribute to the work based solely on
their expertise. Experts who wish to participate should contact the project lead
- Michel Lesourd ( mlesourd@wanadoo.fr ).
Note: It is understood that current EWG/SWG/D14 Accounting and Auditing
members, who indicate so, will be included within the project.
5. Initial Contributions
The following contributions are submitted as part of this proposal. It is
understood that these are only for consideration by the project team and that
other participants may submit their own contributions in order to ensure the
gathering of as much information as possible from those with expertise and a
material interest in the project but at the same time allow diverse voices to
comment on the details of the projects and ensures that no single organization
can dominate the process:
- A number of international and national standard dictionaries of accounting
and auditing business data definitions
Statement of resource requirements
Participants in the project shall provide resources for their own
participation. The existence and functioning of the project shall not require
any additional resources from the UN/ECE secretariat.
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