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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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