ACCPAC International, Inc. ACL Services Ltd.
Acumen Alliance Advisor Technology Services
American Institute of Certified Public Accountants Andersen
Anthem Software Asia Securities Printing Co., Ltd.
Aspect Computing Audicon
Audit Software Systems Pty Ltd Australian and New Zealand Banking Group
Australian Prudential Regulation Authority Australian Stock Exchange
BDO Seidman, LLP Beacon IT Inc.
Best Software Bowne & Co., Inc.
Bridge News Bryant College
Business Wire Canadian Institute of Chartered Accountants
Capital Printing Systems, Inc. CaseWare International Inc.
Certified General Accountants Association of Canada Chuo System Service
Coca-Cola Amatil (AU) Cogniant, Inc.
Count-net.com SA CPA Australia
CPA2Biz Creative Solutions
Crowe Chizek and Co., LLP DATEV e.G.
Deloitte Touche Tohmatsu Deutsche Bank
Deutsche Börse AG Deutsche Bundesbank
Deutsche Vereinigung für Finanzanalyse und Asset Mgt. Deutsches
Rechnungslegungs Standards Committee e.V.
Digital Notarization Authority Diva Corporation
Dow Jones & Co., Inc. Dresdner Kleinwort Wasserstein
EDGAR Online Inc. eKeeper.com
eLedger.com, Inc. Elemental Interactive
e-Numerate Solutions, Inc. ePace! Software
ePartners, Inc. Epicor Software Corp.
Ernst & Young, LLP eStilil Co., Ltd.
Federal Deposit Insurance Corporation (U.S.) Fidelity Investments
Financial Reporting Solutions Financial Software Group
FinArch First Light Communications, Inc.
FRx Software Corp. Fujitsu Ltd.
Fujitsu Prime Software Technologies Limited Fujitsu Research Institute
Gcom2 Solutions General Electric Company
Gerringong HiTech Pty Ltd Global Filings, Inc.
Grant Thornton, LLP Haarmann, Hemmelrath & Partner
Hitachi Hitachi System & Services, Ltd.
HOLT Value Associates Hong Kong Exchanges and Clearing
Hong Kong Registrar of Companies Hong Kong Society of Accountants
Hyperion Solutions Corp. IBM
UBMatrix.com I-Lumen, Inc.
Information Management Australia Information Planning
Infoteria Corp. InnoData GmbH (Semansys Technologies)
Innovision Institut der Wirtschaftsprüfer (IdW)
Institute of Certified Public Accountants in Singapore Institute of
Chartered Accountants in Australia
Institute of Chartered Accountants in England and Wales Institute of
Chartered Accountants in Ireland
Institute of Management Accountants (U.S.) International Accounting
Standards Board (IASB)
International Federation of Accountants (IFAC) Ipswich City Council (AU)
Japan Information Service Industry Association Japan Notary Organization
Japanese Institute Of Certified Public Accountants KPMG Consulting,
KPMG International Lawson Software
Macquarie Bank Media Fusion Co., Ltd.
Microsoft Corp. Microsoft Great Plains
MIP, Inc. MIS Deutschland GmbH
Moody’s Risk Management Services, Inc. Morgan Stanley
Multex.com, Inc. MYOB
National Center of Charitable Statistics (U.S.) National Information
Infrastructure Enterprise Promotion Association (Taiwan)
NavisionDamgaard Software NEC Corporation
NetLedger, Inc. New River, Inc.
Nihombashi Corporation Nihon Intersystems Co., Ltd.
Nihon Keizai Shimbun, Inc NTT Data Corporation
Oracle Corporation Japan PCA Corporation
PeopleSoft Pitcher Partners
PPA Gesellschaft für Finanzanalyse & Benchmarks mbH Practitioners
PricewaterhouseCoopers Quicken (AU)
R.R. Donnelly Financial Reuters
RIA Software RMIT University
Royal Bank of Canada Royal NIVRA (Netherlands)
Sage Software SAP AG
Seattle Pacific University Center for Professional Development Shin Nihon &
Smithink Pty Ltd Software AG
Solution 6 Standard and Poor’s
Statistics Canada Syspro Group
Takara Printing Co., Ltd. Teikoku Databank, Ltd.
Japanese Institute of Certified Public Accountants The Woodburn Group
Thomson Financial Tokyo Shoko Research, Ltd.
Toshiba Corporation Toyo Keizai, Inc.
U.S. Census Bureau U.S. Dept. of Defense (DFAS)
Visionart, Inc WebXcentric
WMC Limited XSI (formerly XBRL Solutions, Inc.)
The world is moving towards this single business reporting framework. I
encourage those of you interested in standards, to get involved. As a
start, please register at www.xbrl.org and go to and review the messages at
Thanks for your consideration.
P.S. Todd/Mr.NetAccount, since you’ve attacked Eric and Robert behind their
back, I’ve taken the liberty of cc’ing them on this email in case they want
to add anything. I think people want to know the truth.
XBRL International Steering Committee
KPMG Global XBRL Leader
355 South Grand Avenue, Suite 2000
Los Angeles, CA 90071-1568 USA
Tel: +1-213-955-8508 * Fax: +1-213-630-5196
From: Todd Boyle [mailto:address@hidden
Sent: Saturday, February 23, 2002 7:41 PM
To: Neil Tiffin; Derek A. Neighbors; Ke Deng
Subject: Re: ERP standards
>>please feel free to enlighten me if a standard exists that is practical.
Neil, your comments are quite rational. I agree, without reservations,
there has not been any standard for the exchange of transactions among the
internal applications of a company that had sufficient following to provide
any payoffs. OAGIS, could have been a candidate. But it has some
fundamental weaknesses. ERP is not even a candidate inasmuch as it ignores
the 50 million SMEs in the world.
Now in 2002 you have three broad choices.
1. General Ledger standards - By this I mean, standard conceptual elements
and standard names for things like transaction dates, times, parties,
accounts, etc. necessary for exchange of information to/from accounting or
business systems. There are three groups on the planet, today, who give a
damn about GL standards.
- Eric Cohen and his group at the XBRL Consortium,
- Robert Lemense and the D14 domain committee of EDIFACT, and,
- our group at ArapXML who produced the OMG GL and OMG AR/AP models, and are
members of the OMG and the Core Components workgroup of UN/CEFACT.
Inevitably our three GL groups will zero in on the accurate picture and
combine the models. Meanwhile they don't talk to me so, I can't tell you
what the h*ll they are up to. XBRL does not listen to anybody or share
their work in progress, or allow your vote on it, unless you're either a
target for their XBRL Framework, or, paying the $10,000 annual dues. Thats
$800/month, for the privilege of then, contributing even more money and time
to build the standards.
I actually was stupid enough to fly to Orlando in December to meet with the
XBRL GL group. For a full 8-hour day, they did maintain an astonishing wall
of confidentiality, just as CPAs do in commercial negotiations, never
disclosing anything of their positions in design of a general ledger schema
or economic ontology.
The UN/CEFACT bodies only conduct their dialog in private discussions, and
in physical meetings every 6 months in international locations, usually
outside the US. In that sense they are like the Davos group. I have asked
many times for any drafts or even discussions of principle design, but the
invariable result from this group is some assertions of political process,
releases of whatever new regulatory body they have created. Supposedly, the
D14 of the UN/CEFACT will publish some kind of GL model soon, perhaps at the
Barcelona meeting in Spain, in March.
Here is a typical encounter with Robert Lemense who never participates on
technical or design discussions. The guy is 65, he is part of the French
EDI establishment. He was a champion of ENTREC.
Bear in mind, the world is not beating down the doors looking for a GL
specification or even a family of EAI integration schemas like OAGIS, SMBXML
or QBXML. They happen to work pretty well. But what difference does that
make if *none* of the commercial software vendors is utilizing them? other
than perhaps, their own proprietary interface (if you're lucky)
It is only the individual and SME who really needs a GL standard...
2. e-business integration standards.
Obviously, the number of industry specific semantic models has grown, and
have gotten much more detailed and accurate in every industry. Look at all
these diverse standards! --new and old, continuing to evolve and develop.
There's also the nearly daily news on Robin Cover pages, but that is just
within the universe of XML (technology-specific), http://xml.coverpages.org/
These are not bad news and these, are the real battleground where e-
business semantics are being forged. Not the centeralized standard
bodies. So, the question is, similar to General Ledger interface
standards: how can horizontal interop. be achieved in a world of excellent
vertical schemas being used in every industry? There are two answers really.
Bigtime mapping infrastructures like Biztalk Server or EAI platforms, or,
hopefully, some future metadata registry and open source code, that enables
developers toachieve mapping more easily.
3. The Core Components framework.
Core Components is the common metadata architecture that applies the
principles of ISO 11179 to the business domain. This is a very large
subject and the place to start is perhaps reading some easy warmups, from
the magazines on the web.
Core components technical specification provides the rules, for designing
semantic elements. Users can combine them anyway they like. This is not
about prescribing anything, it is about nailing down the most obvious and
wellknown entities like dates, parties, locations, products, contacts, and
the vocabulary for commitments and fulfillments. These conceptual entities
are already well established in contract law. There is no doubt, their brief
definitions can be stacked up like a dictionary, with unique identifiers,
and we can all get down the road with a single language.
The Core Components framework removes the infighting over the naming of the
element, or the syntax of expressing it as EDI, XML etc. or national
biases or *any other objection.* Since it is fundamentally a
dictionary of atomic elements, you can assemble them into any document you
desire. There is no doubt, this is the way forward. Core components can
describe all of those excellent vertical XML schemas. They don't have to
cooperate and they can wish it wasn't true. Nothing can stop you from
creating a core component version of AnythingXML, which is therby,
interoperable to some degree, with your own component model. Nothing can
stop me from interoperating with Robert Lemenses' thing if he ever publishes
it, or with the XBRL GL which is occasionally released to the public after
it's been decided by their members. And, nothing will stop the users of ARAP
GLIE's from abandoning it and adopting the XBRL or the UN/CEFACT GL.
This is where my fingers get tired. You really should install Poseidon and
join with Arne and I to continue the work on the version 2 of ARAP
Submission to the OMG with its associated set of Core Component semantics.
Let's make it just better. The registry is a meritocracy. Regardless of
whoever discovers, and correctly defines, the atomic entities, or the
correctly designed aggregate entities, they will be there for 100 years.
Picture yourself during the renaissance, when scholars argued over the
definitions in the Oxford dictionary. That's what's happening here, except
that it will not take long. A couple more years.
Thanks for listening if you're still there,
Todd Boyle CPA 9745-128th Ave NE Kirkland WA
International Accounting Services, LLC www.gldialtone.com
address@hidden 425-827-3107 project www.arapxml.net
> At 04:04 PM 2/23/02, Neil Tiffin wrote:
> At 3:18 PM -0800 2/23/02, Todd Boyle wrote:
>> GNUE project is certainly not unique in ignoring various
>> standards of course. We should count our blessings and
>> salute Neil, Derek, and other key developers for their generosity >> in
offering this open source project to the community. They're > > Having
worked with GNUE for almost 2 years I think the issue is NOT the > lack of
desire to use standards. I for one would much rather use > someone else's
prior work in the form of standards instead of trying to > create a beast
from scratch. > > My problem is that I am not an accountant and don't have
the time to > sort through all of the noise (standards that are being
proposed, but > will never be implemented or represent an accepted
standard). > > I have not found an accounting standard that applies to
GNUe. There are > all sorts of standard that are vying for control of how
accounting is > done. But I have not found one that is geared for internal
systems. > Most of the ones mentioned, so far, have been for data
interchange and > they are not currently practical for high volume
transactions internal > to a company. > > Of course, my look at
accounting standard has only been cursory, so > please feel free to
enlighten me if a standard exists that is practical. > > Neil
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