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XBRL Spain Projects Enrique Bonsón Vice Chair - XBRL Spain [email protected]
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XBRL Spain Projects Enrique Bonsón Vice Chair - XBRL Spain [email protected].

Mar 27, 2015

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Page 1: XBRL Spain Projects Enrique Bonsón Vice Chair - XBRL Spain bonson@uhu.es.

XBRL Spain Projects

Enrique BonsónVice Chair - XBRL Spain

[email protected]

Page 2: XBRL Spain Projects Enrique Bonsón Vice Chair - XBRL Spain bonson@uhu.es.

XBRL SpainThe XBRL Spain is the non-for profit organization comprising the main financial government authorities, private companies and foundations, with more than 150 experienced people divided into several working groups with a common objective: the development of a common open standard to reduce the administrative burdens on the financial community in Spain.

Its main XBRL projects are underpinning XBRL developments in several Latin-American countries; XBRL Spain is supporting these XBRL initiatives through the exchange of knowledge and experience obtained from its local developments activities.

Page 3: XBRL Spain Projects Enrique Bonsón Vice Chair - XBRL Spain bonson@uhu.es.

Members

REGULAR

FOUNDER

Page 4: XBRL Spain Projects Enrique Bonsón Vice Chair - XBRL Spain bonson@uhu.es.

XBRL Spain implication

XBRL Europe: Executive Committee

XBRL International: General Assembly, Nominations Committee, Finance and H.R. Committee

Very active role in developing formulae and dimensions

Page 5: XBRL Spain Projects Enrique Bonsón Vice Chair - XBRL Spain bonson@uhu.es.

XBRL Spain webpage www.xbrl.es is a meeting point for the XBRL Spanish language community

100.000 visits/year

XBRL Spain implication

Page 6: XBRL Spain Projects Enrique Bonsón Vice Chair - XBRL Spain bonson@uhu.es.

LOCALS

Spanish GAAP (individual)www.pgc2007.info

Spanish GAAP (consolidatedwww.nofcac2010.info

Municipalitieswww.e-local.es

INTERNATIONALS

XBRL Europewww.xbrl.eu

XBRL Americaswww.xbrlamericas.info

XBRL Wikiwww.xbrlwiki.info

Eurofiling (Europea Supervision)www.eurofiling.info

OpenFiling (proof of concept) www.openfiling.info

WebPages administered by XBRL Spain

WebPages administered by XBRL Spain

XBRL Spain implication

Page 7: XBRL Spain Projects Enrique Bonsón Vice Chair - XBRL Spain bonson@uhu.es.

Stats about XBRL Projects in Spain

30.000

30.000

700.000

6.000

766.000XB

RL

do

cum

ents

sen

t on

20

11

Spain is a world leader in the exchange of XBRL documents

Page 8: XBRL Spain Projects Enrique Bonsón Vice Chair - XBRL Spain bonson@uhu.es.

XBRL Projects in Spain (I)

Bank of Spain

Financial reporting, regulatory, supervision, etc.

www.bde.es

Stock Exchange Commission

Accounting and Business Administration Association

Corporate Social Responsibility – Integrated Reporting

www.aeca.es

Stock exchange supervision

www.cnmv.es

Page 9: XBRL Spain Projects Enrique Bonsón Vice Chair - XBRL Spain bonson@uhu.es.

XBRL Projects in Spain (II)

National Accounting and Auditing Institute

General Comptroller of the State Administration

General Secretariat for Regional and Local Coordination

Spanish Generally Accepted Accounting Principles

www.icac.meh.es

Economic and financial management of the state public sector

www.igae.pap.meh.es

Local Governments budget settlements

www.eell.meh.es

Page 10: XBRL Spain Projects Enrique Bonsón Vice Chair - XBRL Spain bonson@uhu.es.

XBRL Projects in Spain (III)

National Reference Centre for the Application of Information and Communication Technologies based

on open source initiatives

Open Source XBRL Tools Study – XBRL Community

www.cenatic.es

National Communication Technology Institute

API libraries for Spanish taxonomies

www.inteco.es

More information about XBRL Projects in Spain at http://www.xbrlwiki.info/index.php?title=XBRL_PROJECTS

Page 11: XBRL Spain Projects Enrique Bonsón Vice Chair - XBRL Spain bonson@uhu.es.

XBRL Maturity Model

Page 12: XBRL Spain Projects Enrique Bonsón Vice Chair - XBRL Spain bonson@uhu.es.

XBRL Maturity ModelAt the country/region level

Maturity = f (td, sch, dpa, apps, cbi, …)

Where:

td = xbrl taxonomies developedsch = existing xbrl supply chainsdpa = xbrl data publicly availableapps = xbrl applications developedcbi = companies using built in xbrl

Page 13: XBRL Spain Projects Enrique Bonsón Vice Chair - XBRL Spain bonson@uhu.es.

XBRL Maturity Model

Existing xbrl supply chains = f (td, supimp, ..)

td= xbrl taxonomies developedsupimp = supervisors and other leading organizations implied

Xbrl supply chains:

Listed companies, Business registers (not in the USA), Public sector, Banking sector, Insurance sector, Others

Page 14: XBRL Spain Projects Enrique Bonsón Vice Chair - XBRL Spain bonson@uhu.es.

XBRL Maturity Model

XBRL Maturity Model (XMM) is being developed by E. Bonsón, C. Felden and C. Koschtial as a conceptual framework to:

Assess the state of development (maturity) of XBRL in a given country-region-jurisdiction

Provide a common semantic and structure to report on XBRL developments and projects

Allow comparability among jurisdictions

Comments and suggestions are welcomed!

Page 15: XBRL Spain Projects Enrique Bonsón Vice Chair - XBRL Spain bonson@uhu.es.

Questions ?

XBRL Spain Projects

Enrique BonsónVice Chair - XBRL Spain

[email protected]