Download - презентация джон тернер - Xbrl
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Enhancing Reporting with the Global
Business Reporting Standard
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Part 1:Paradigm Shift
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112.788.600,00
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ASSETS
IFRS
IAS1 Para 55 Stock
Monetary
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Gesamtvermögen
總資產Total Assets
совокупные активы
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OWNERS EQUITY
TOTAL ASSETS
TOTAL LIABILITIES= -
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if{
}then ERROR = “Balance sheet does not balance. Please review.”
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SPECIFICATIONSDICTIONARIES
DATA
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SPECIFICATIONSTAXONOMIES
INSTANCES
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GLOBALNOT FOR PROFITPUBLIC INTEREST
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Our purpose is to improve the accountability and transparency of business performance globally, by providing the open standard for data exchange in business reporting.
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Part 2:Why?
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XBRL? NO THANK
S!
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STRUCTURED DATA AND EXECUTABLE BUSINESS
RULES?
YES!!
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DRIVER FOR REGULATORS
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MULTI-DIMENSIONAL
DEFINITIONS AND TRANSPORT
MULTI-DIMENSIONAL
DEFINITIONS AND TRANSPORT
DRIVER FOR REGULATORS
CLEAR DEFINITIONS BUILT INTO
TAXONOMIES
PUBLIC BUSINESS RULES BUILT INTO
TAXONOMIES
MULTI-DIMENSIONAL
DEFINITIONS AND TRANSPORT
++
EXTENSIBILITY
+
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Report this
and this
and thisBut not this or this
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Presentation vs DATA
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two documents
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Inline Xbrl
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XBRL GLOBAL LEDGER
TOTAL SALES
2015-09-17 | 08:23:22:14 ACME INC 8 WIDGETS £102.23 SALES
2015-09-17 | 08:24:11:22 XYZ INC 11 WIDGETS £122.00 SALES
2015-09-17 | 08:24:11:53 ABC LTD 4 WIDGETS £30.23 SALES
… …
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Part 3:Where?
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• United Arab Emirates Securities and Commodities Authority
• Mandatory reporting
• Enabling investment locally and internationally.
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• Companies House in the UK• iXBRL (Web pages + XBRL)• 1.9M+ companies’ data freely available• Facilitating resource allocation
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• US SEC collects quarterly financial statements in XBRL from all listed companies. Purpose: market surveillance and market disclosure.
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• European Banking Authority (EBA) implementing the Basel Committee for Banking Supervision rules post financial crisis
• 7000+ Banks across Europe using the same taxonomy• Improving compliance and certainty
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• Dutch Banks are extending the SBR Taxonomy in order to collect data from companies
• The purpose? Better Credit Allocation
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• Dutch Banks are extending the SBR Taxonomy in order to collect data from companies
• The purpose? Better Credit Allocation
• China using XBRL for reporting to Stock Exchanges as well as State Owned Enterprises to enhance transparency and accountability
• XBRL now being used to enhance management information as well
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VOLUME VARIETY VELOCITY VERACITY
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Part 4:Analysis
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Part 5:Balance
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Regulatory balancing act
Burden & Cost
Scope & Utility
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A JOURNEY IN MATURITY
EcosystemData RequirementsData ConsistencyChange ManagementAnalytics Framework
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Five tips for regulators① Go slowly! Don’t underestimate
change requirements.② Be driven by analytic needs.③ Collaborate to reduce burden.④ Encourage system-to-system filings
by focusing on software ecosystem.⑤ Use the testing capabilities of XBRL to
your advantage.
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Five tips for filers① Go fast!② Create a roadmap that leads to embedded,
integrated reporting. Outsource -> Bolt On -> Last Mile -> Embedded
③ Learn how your data gets used by stakeholders④ Think in terms of your own capabilities not just
as compliance.⑤ Develop your own knowledge base and process
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Conclusion
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SPECIFICATIONSTAXONOMIES
INSTANCES
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Our purpose is to improve the accountability and transparency of business performance globally, by providing the open standard for data exchange in business reporting.
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A JOURNEY IN MATURITY
EcosystemData RequirementsData ConsistencyChange ManagementAnalytics Framework
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WELCOME!