Perspectives on drafting

1
Perspectives on drafting

• Anne Harrison
• Editor

2
Initial thoughts

• Proceed to incorporate changes throughout the
  manual one issue at a time
• Origin of the issues by chapter matrix

3
Second thoughts

• Go chapter by chapter
• Can see progress
• But risk that an issue may be incomplete or
  inconsistent
• Risk all text is reviewed not just that affected
  by the 44 issues

4
Constraints

• Strict limit on amount of changes acceptable
• Comparison files of old text compared with new
  text must be available
• AEG recommendations to be respected but reports
  give substance not exact wording. Same for FLCR

5
3 sorts of changes agreed

• Insert glossary entries into text (but still have
  a glossary as well)
• Change the format of the tables
• Insert more cross-references and external
  references (but not all updated yet)

6
Agreed the list of chapters

• Part 1 Introduction and overview
• Part 2 Accounting conventions
• Part 3 The sequence of accounts
• Part 4 Integration and elaboration of the
  accounts
• Part 5 Interpreting the accounts and extensions
• Annex1 Classifications, 2 Accounts

7
Order of drafting

• 9 and 14 1 with few changes, 1 new
• Accumulation accounts - most changes
• Rest of accounts
• With 17 and 19 have done 12/27
• Have covered 2/3 of hits on issue by matrix
  chapter

8
Commenting process

• Editor produces very first draft - V1
• Subject to eagle eye review - V2
• This is the preliminary draft. Posted on the web
  for review - this meeting to review comments
  received
• Incorporate these comments to get to final draft

9
Eagle eye review

• By ISWGNA
• More substantive than originally envisaged, by
  more people
• Editor reviewed alone, accepted typos,
  non-controversial suggestions
• Some changes to existing non-44 text suggested
  and some accepted

10
Assessing world wide comments

• ISWGNA organisations took on task of dividing
  comments into
• Bring to AEG
• Consider by ISWGNA
• Leave it to the editor to decide
• After first cut editor and organisations reviewed

11
Commenting process

• Doing it face to face is extremely helpful and
  faster than doing it alone
• Better sense of whether comment is
• Correct
• Important
• Desirable
• Optional
• Optional comments as time consuming to
  incorporate as important ones

12
My assessment

• This is not an easy job
• But I am really enjoying it
• I think long and hard about changes so may be a
  little defensive about where I came out
• But I really am open to comments and really look
  forward to a constructive week

13
BUT

• We have 300 pages of text in 10 pt to get through
  so we need ground-rules to ensure all parts
  receive appropriate amount of attention