TBG12 Accounting and Auditing, Registration, Financial Information Services
This specification provides the definition of the Enterprise accounting information message (INFENT) to be used in Electronic Data Interchange (EDI) between trading partners involved in administration, commerce and transport.
1.1 Functional definition
A message used to exchange enterprise related accounting information between enterprises, public or private bodies and whoever may use it for the purpose of accounting, auditing, cost accounting, consolidation, reporting, financial analysis, administrations, etc.
1.2 Field of application
The Enterprise accounting information message may be used for both national and international applications. It is based on universal practice related to administration, commerce and transport, and is not dependent on the type of business or industry.
The economic partners of an enterprise require information, most of which is of a common nature. In order, therefore, to cope with this phenomenon, the enterprise - referred to as sender - may establish a data base - known as accounting information of enterprise - containing all the information of use to its partners, for various intervening bodies - referred to as recipients - who may be as follows: customers, suppliers, associated and other companies of the group, chartered accountants, auditors, legal, fiscal and financial advisers, lawyers, tax offices, the offices of court clerks, banks and financial houses, Public Authorities, etc.
The preparation of the financial statements of an enterprise is a continuous chain which enables the trial balance and the financial statements to be obtained predominantly based on the accounting entries reflecting its activity and the chart of accounts.
An enterprise accounting information is a piece of information or an event brought to the attention of an official, a private individual or a public body specifying a reference, a date, a time, a period, a free text, a name and address, a quantity, an accounting and administrative characteristic, a percentage, a legal status of organization or an amount in accordance with trading, financial, accounting, legal, social or fiscal relations, or in compliance with legislative provisions or regulations.
An enterprise sends enterprise accounting information message in accordance to a predefined index. Each index value corresponds to an enterprise accounting information.
The message INFENT contains information concerning enterprise information for a given period. The frequency of data collection ranges from daily to annually.
See UNTDID, Part 4, Chapter 2.3 UN/ECE UNSM - General Introduction, Section 1.
3. TERMS AND DEFINITIONS
3.1 Standard terms and definitions
See UNTDID, Part 4, Chapter 2.3 UN/ECE UNSM - General Introduction, Section 2.
4. MESSAGE DEFINITION
4.1 Data segment clarification
This section should be read in conjunction with the segment table which indicates mandatory, conditional and repeating requirements.