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UN/CEFACT Conference on "Impact of new technologies on Accounting and Audit: Harmonizing Interoperability of Standards and Specifications"

5 April 2019

Salle XXII, Palais des Nations, Geneva, Switzerland

For more than thirty years, UN/CEFACT has been developing and publishing standards – free of charge – for the entire supply chain and, in particular, for accounting and audit purposes. Other groups with an interest in the topic have also developed standards and specifications with different design goals and/or regional or purpose-specific design. For example, the XBRL Global Ledger community has collaborated with UN/CEFACT for greater understanding and to improve our deliverables individually and severally. As the value of standardized accounting information and audit data evidence – especially in light of the emergence of blockchain and distributed ledger technologies – becomes clearer, UN/CEFACT is working to further encourage this interest community to work together toward harmonization and understanding and seeks to develop an Accounting and Audit Reference Data Model to help with understanding, interoperability and improvement of the standards.

This half-day conference will explore the current state of international and regional accounting and audit data standardization and the opportunities and challenges that face development and adoption. It will introduce major specifications, where they are used, successes and challenges, and bring together the actors to determine how they can collaborate. It will explore:

  • What has been the history, drivers and adoption of the major specifications
  • How does the market respond, and what are the challenges
  • How can these communities, with potentially different goals and motivations, work together to facilitate adoption and gain greater benefits individually and severally
  • The goals behind the Accounting and Audit Reference Data Model and how participants can contribute and benefit

Target Audience
All interested in facilitating and benefiting from more available, usable and interoperable standards, including those responsible for government, independent, tax and statutory audit; accounting system/ERP and audit vendors, and especially those who have been involved in related standard setting processes.

9:00 – 9:10 – Opening Address
     Director of UNECE Economic Cooperation and Trade Division

Session 1: Importance of existing standards in new technologies such as blockchain
Moderator: Mr. Eric Cohen   BIO   PPT

9:10-9:40 – UN/CEFACT background and standards/artefacts, development method
     Ms. Frederique Danjon    BIO   PPT

9:40-10:05 – XBRL (GL) background and standards/artefacts, development method
     Ms. Elina Koskentalo   BIO   PPT

10:05-10:30 – OECD SAF-T/P background and standards/artefacts, development method   PPT

10:30 – 10:45 COFFEE BREAK

Session 2: Overview of additional standards in this space
Moderator: Mr. Eric Cohen   PPT

10:45 - 11:10 – Opportunity for others in the space
     Swedish SIE, Mr. Lars Hansson   BIO   PPT
     ISO PC295, Mr. Joel Pinkus    BIO   PPT

Session 3: Standards implementation – use cases and challenges
Moderator: Mr. Eric Cohen

11:10 - 11:20 – Case studies: Use of UN/CEFACT standards in France
     Ms. Frederique Danjon   PPT

11:20 - 11:30 - Case studies: NordicSmart Government
     Ms. Elina Koskentalo   PPT

11:30 - 12:10 – Panel: individual and joint challenges
     All panelists

12:10 - 12:30 – About the Accounting and Audit Reference Data Model and how to be involved
     Mr. Eric Cohen    PPT