Scope
Definition of specific technical issue(s) to be addressed
The TBG12 group is the working group of UN/CEFACT Forum providing the focal point within International Trade and Business Processes Group (TBG) being responsible for using the UN/CEFACT Modelling Methodology regarding the provision of accounting, auditing, registration, and financial information services.
- Accounting and Auditing include accounting entries recording, processing and control of accounting documents with respect to Generally Accepted Accounting Principles (GAAP); the exchanges are between the accountants and certified accountants, the auditors, the enterprises, the economic partners of the enterprises, the private and public collection bodies, etc.;
- Registration includes information related to taxation, new business filings, business amendments and other information filings required by governmental agencies; the exchanges are between the enterprises and the registration authorities;
- Financial Information Services include administrative, credit and risk reporting, financial statements, filings and similar exchanges that are applied across business and administrative sectors; the exchanges are between the supplier and user of information which include the use of information for decision purposes and collection.
TBG12 is responsible for the development and maintenance of messages such as:
- Accounting and Audit: trial balance (BALANC, balanX), chart of accounts (CHACCO, chartX), accounting entries (ENTREC, entrX), enterprise information (INFENT, inXent), ledger (LEDGER, xLedger);
- Financial Information Services: enterprise information (INFENT, inXent).
The messages are developed in the context of trade facilitation according to the principles established by CEFACT as stated in R.650. Therefore, they shall take into account principles of best business practice from within the TBG12 and advice from other relevant working groups in TBG.
Detailed description of the proposed deliverables
The key deliverables of TBG12 are:
- The production, maintenance and co-ordination of standard messages in the fields of accounting, auditing, registration, and financial information services;
- Providing review comments on horizontal issues such as the Message Design Guidelines;
- Preparation of principles and rules for implementation of standard messages;
Etc.
Contacts & Members
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Membership
The TBG12 is a group of experts in the areas of UN/CEFACT, business processes and associated tools, and accounting, auditing, or registration, or financial information services. Each CEFACT Head of delegation may designate one or more experts to the TBG12. In doing so, they may delegate this task to one or more organisations, which may be national, regional or international. Experts (members as registered with the UN/CEFACT secretariat) are expected to contribute to the work based on their knowledge and experience.
Eligibility for membership is obtained by attending at least 50% of four previous meetings.
Observers (guests) are welcome to attend TBG12 meetings, and are encouraged to participate. Participation to TBG12 meetings is open to those individuals being interested in achieving the objectives.
Voting process and decision making shall be accomplished in accordance with prevailing CEFACT practices.
The administrative structure of the Group
The TBG12 Administrative Team (TAT) membership will consist of the TBG12 Chair and as a minimum oneVice Chair representing ideally each activity's area, the elected TBG12 Sub Working Group chair, the immediate past TBG12 Chair, and full members of the TBG12.
To ensure the effective operation of the TBG12 process, the TAT shall:
- Produce proposals, recommendations, guidelines and messages to meet user requirements;
- Convene formal and informal meetings for the purpose of facilitating the progression of work, following the rules and guidelines established by TBG for the conduct of these meetings; minutes shall be recorded with respect to an agreed codification by the TAT; minutes will be distributed for all meetings;
- Utilise electronic communication facilities as the principal mean for the exchange of data and information among the membership of the TBG12.
The role of the TAT is:
- To serve as the primary strategic direction setting body of the TBG12. Act as initial arbitrator in situations where individuals, groups, organisations or countries feel that they are being excluded from participation in TBG12;
- To provide guidelines to the TBG12 Chair for decisions to be taken by the TBG;
- To be responsible for ensuring that a preliminary agenda for the TBG12 Plenary is set sufficiently prior to the meeting so attendees can have the agendas prior to attending. Final agendas must be available on the first day of each TBG12 Meeting;
- To prepare, update and publish at each TBG12 meeting, the Work Program schedule;
- To be the body responsible for instituting new TBG12 special ad-hoc groups, and other special advisory positions. The TAT will be responsible for the approval of the terms of reference for these groups. The terms of reference should include purpose, scope and where applicable duration.
Time schedule
The TBG12 Work Program shall determine the time scales for all TBG12 activities and tasks. The TBG12 shall meet at least at UN / CEFACT Forum.
Liaison with other groups and any external organisations
The TBG12 shall co-operate and establish liaisons with all of the TBG Working Groups and ad-hoc groups as required.
In addition, TBG12 shall establish liaisons with other organisations as required, for example:
- International Federation of Accountants (IFAC);
- Fédération des experts-comptables européens (FEE);
- International Federation of Auditors and Internal Controllers (IFACI);
- Accounting Institutes such as national professional institutes in the accounting and/or audit business like American Institute of Certified Public Accountants (AICPA), Institute of Canadian Certified Accountants (ICCA), Ordre des experts-comptables (French Institute), Kammer der Wirtschaftprüfer (KAW, Austrian Institute), etc.;
- eXtended Business Reporting Language (XBRL);
- Electronic Data Interchange for Financial, Informational, Cost, Accounting and Auditing, and Social areas (EDIFICAS);
- Etc.
Projects Status
| Project Title | Project Name | Project Chair | Project Initiator | Supporters | Extra Budgetary Resources | Start Date | End Date | ODP 1 | ODP 2 | ODP 3 | ODP 4 | ODP 5 | ODP 6 | ODP 7 | ODP 8 | Aim of 2011 |
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| P044 | Accounting Token | Michel Lesourd | EDIFICAS | 01.01.2006 | 01.01.2008 | |
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| P057 | Accounting Entry V1 + V2 + V3 | Michel Lesourd | EDIFICAS | 01.01.2006 | 30.04.2009 | |
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| P072 | Ledger V1 | Michel Lesourd | EDIFICAS | 01.09.2006 | 30.09.2010 | |
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| P073 | Trial Balance V1 | Michel Lesourd | EDIFICAS | 18.03.2006 | 31.03.2012 | |
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| P074 | Chart of Accounts V1 | Michel Lesourd | EDIFICAS | 01.09.2006 | 30.09.2010 | |
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| P075 | Reporting V1 | Michel Lesourd | HCCA (Fr) + EDIFICAS | 01.09.2006 | 30.09.2010 | |
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| P083 | Accounting Message V1 | Michel Lesourd | HCCA (Fr) + EDIFICAS | 31.07.2007 | 30.09.2010 | |
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| P082 | Accounting Journal List V1 | Michel Lesourd | EDIFICAS | 26.03.2009 | 31.03.2011 | |
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| P085 | Bundle Collection V1 | Michel Lesourd | EDIFICAS | 01.05.2009 | 01.07.2011 | |
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| P092 | Lexical Nomenclature V1 | Michel Lesourd | EDIFICAS | 18.11.2009 | 31.12.2011 | |
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