Número 19, diciembre de 2017 El Diccionario de la Real Academia Española nos enseña que



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AIS.net, AIS.info and AIS.org

http://www.accountinginformationsystems.org/information-systems-management/

Information Systems Management are applying computer-base for managing information in organizations for management roles such as interpersonal roles, informational roles and decision based roles. Information Systems Management compound of theories of computer science and management science. These theories build systems and program utilization. Normally, MIS are integrated systems of users and machines (computers) with aiming to provide organizations’ information for operation, management and decision-making. The 5Cs are process to change data into information. They consist of capturing information, conveying, creating, cradling and communicating.

http://www.accountinginformationsystems.org/information-systems/technology/

As public servants, it is our responsibility to use taxpayers’ dollars in the most effective and efficient way possible while adhering to laws and regulations governing those processes. There are many reasons to place controls in various points in these processes that may appear bureaucratic, but are necessary to ensure objectives are met and there is accountability to the citizens. This article does not address all possible circumstances that need to be considered when establishing internal controls or assessing risk. Each entity is responsible for reviewing its business practices and processes to determine where risks exist and where and how controls can be established to mitigate them.

http://www.accountinginformationsystems.info/

Information on collection, storage and processing of financial and accounting data

http://www.accountinginformationsystems.org/information-systems/accounting/

As business environments have become increasingly dynamic and competitive, it has become vitally important for managers to develop coherent, internally and logically consistent business strategies and to have tools and models which provide useful information to support strategic decision-making, planning and control.

Information Systems Audit and Control Association (ISACA)

CISA

What is CISA

How to Become Certified

November/December Exam Window Information

Apply for Certification

Apply for Certification

The CISA certification is world-renowned as the standard of achievement for those who audit, control, monitor and assess an organization’s information technology and business systems. The recent quarterly IT Skills and Certifications Pay Index (ITSCPI) from Foote Partners ranked CISA among the most sought-after and highest-paying IT certifications
CISM

What is CISM

Benefits of CISM

How to Become Certified

November/December Exam Window Information

Apply for Certification

Maintain Your CISM

CRISC (pronounced “see-risk”) is the only certification that positions IT professionals for future career growth by linking IT risk management to enterprise risk management, and positioning them to become strategic partners to the business. The recent quarterly IT Skills  and Certifications Pay Index (ITSCPI) from Foote Partners ranked CRISC among the most sought-after and highest-paying IT certifications.


CGEIT

What is CGEIT

Benefits of CGEIT

How to Become


Certified

November/December Exam Window Information

Apply for Certification

Maintain Your CGEIT

The management-focused CISM is the globally accepted standard for individuals who design
build and manage enterprise information security programs. CISM is the leading credential for 
information security managers. The recent quarterly IT Skills and Certifications Pay Index (ITSCPI) from Foote Partners ranked CISM among the most sought-after and highest-paying IT certifications.
CSX

As the cyber landscape continues to rapidly evolve, it’s not enough to rely solely on knowledge and theory. A performance-based CSX certification is a testament to your real-life skills and experience and proclaims that your commitment, tenacity, and abilities exceed expectations. CSX programs and certifications help individuals demonstrate their skills and prove that they know the most current cyber security standards, and offer employers confidence that their employees are up to demanding tasks.


COBIT

COBIT 5 Home

COBIT Online

Training & Accreditation

Licensing

COBIT 20th Anniversary

COBIT Focus

Authoritative COBIT 5 articles and case studies written by leading practitioners.

COBIT Recognition

COBIT 5 case studies and global regulatory and legislative recognition.

COBIT In the News

Featured COBIT 5 news articles from around the world.

COBIT 5 News Room

View the latest updates on the governance and management of enterprise IT.


EDUCATION

North America CACS

CSX North America

CSX Europe

EuroCACS

Governance, Risk and Control

Latin America CACS

Cybersecurity Career Roadmap Tool

Privacy

White Papers



Research (projects/publications)

Communities

IS Audit & Assurance

Academia


International Journal of Accounting Information Systems

Journal of Accounting Information Systems

The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems.

International Accounting Standard Board – (IASB)

XBRL – IFRS TAXONOMY:

The IFRS Taxonomy Consultative Group

IFRS Taxonomy around the world

Legal information

Browsing the IFRS Taxonomy

Understanding IFRS Taxonomy Updates

Filing with the IFRS Taxonomy

Working with the IFRS Taxonomy

IFRS Taxonomy Update—2017 Annual Improvements

IFRS Taxonomy Update—Common Practice (IFRS 13)

IFRS Taxonomy Update—IFRS 17 Insurance Contracts

IFRS Taxonomy Update—Prepayment Features with Negative Compensation

IFRS Foundation publishes illustrative tagging for IFRS 17 Insurance Contracts

19 Jul 2017

IFRS Foundation releases IFRS Taxonomy Formula Linkbase 2017

26 Jul 2017

IFRS Taxonomy 2017 now available in Spanish

28 Jul 2017


IASB Chair’s speech: The times, they are a-changin’

18 Sep 2017

Summary of the October 2017 IFRS Taxonomy Consultative Group meeting

01 Nov 2017

IFRS Foundation to publish Proposed IFRS Taxonomy Update—2017 Annual Improvements

01 Nov 2017

IFRS Foundation publishes Proposed Taxonomy Update for annual improvements to the IFRS Taxonomy 2017

30 Nov 2017

IFRS Foundation publishes proposed Taxonomy Update for IFRS 17 Insurance Contracts

IFRS Taxonomy Consultative Group call for members

Webinar held for the IFRS Taxonomy 2017

Live webinar to explain the IFRS Taxonomy 2017

Browsing the IFRS Taxonomy

Understanding IFRS Taxonomy Updates

Filing with the IFRS Taxonomy

Working with the IFRS Taxonomy

IFRS Taxonomy Update—IFRS 17 Insurance Contracts

IFRS Taxonomy Update—Common Practice (IFRS 13)



XBRL International

IFRS: Proposed Annual Improvements for 2017 Taxonomy

By Editor on December 8, 2017

The IFRS Foundation has published proposals for updates to the IFRS taxonomy. Comments close on 29 January.

77% of Investors want independent review of XBRL financials

By Editor on December 8, 2017

There is no requirement to audit or provide any level of assurance on digitally formatted XBRL and Inline XBRL financial statements. This is not in the interest of investors.

AI to Keep Criminal Funds Out of the Financial System?

By Editor on December 8, 2017

This week Rob Grupetta, Head of the Financial Crime Department at the UK’s FCA, spoke out on AI at an Anti Money Laundering (AML) event in London. With UK banks spending a reported £5 billion each year — more than the the cost of the UK prison system — on financial crime prevention, there is every.

ASX moves to DLT with DAH to redo CHESS

By Editor on December 8, 2017

Or, hopefully less cryptically, the Australian Stock Exchange has become a blockchain, or distributed ledger first mover, announcing a decision to update its clearing and settlement system. The ASX announced this week that it would put into production the Digital Asset Holdings developed — blockchain based

South Africa Gets Ready For Inline XBRL Filing

By Editor on December 1, 2017

The Companies and Intellectual Property Commission of South Africa (CIPC) is the central government agency responsible for both the registration and regulation of companies in the country. Loyal readers may recall from our previous newsletters that since 2016 the CIPC has been undertaking a programme to develop its own XBRL Reporting Platform

More Taxonomy Guidance

By Editor on December 1, 2017

Designing reports that reference a number of organisations can be be challenging. Help is to hand for XBRL taxonomy authors in a new Guidance Note. Business reports frequently contain information about a range of different organisations. These might include the reporting entity itself, auditors, subsidiaries or transaction counter parties to name just the most common

Beta Version NT12 OCW Published

By Editor on December 1, 2017

Did you know? The Netherlands Standard Business Reporting program goes well beyond tax and company reporting. For example, the Ministry of Education, Culture and Science in the Netherlands (OCW) has published a beta version of the OCW Taxonomy, which is part of the SBR National Taxonomy.

BoE: Banks May Underestimate the Risks from Fintech

By Editor on December 1, 2017

Britain’s banks may be overestimating their ability to insulate themselves from the impact of FinTech and Open Banking challenges to future profits. For the first time, as an additional part to standard stress testing, the Bank of England examined the major UK banks

Need to Model Multiple Entities in a Taxonomy? Guidance now available.

By Revathy Ramanan on December 1, 2017

Designing reports that reference a number of organisations can be be challenging. Help is to hand for XBRL taxonomy authors in a new Guidance Note.

How Can AI Support Regulators?

By Editor on November 24, 2017

On October 19th, Stefan Hunt, Head of Behavioural Economics and Data Science at the UK Financial Conduct Authority (FCA), delivered a speech about the power of machine learning and artificial intelligence (AI) for regulators.

Academic Boost for XBRL in Russia

By Editor on November 24, 2017

On Wednesday the Central Bank of Russia and the prestigious Finance University in Moscow marked the endowment of a new Chair in XBRL studies. Aimed at helping develop and expand expertise in the field for finance professionals as well as students, the Finance University will also be carrying out research into structured data and digital 

Creating Business Value with the LEI

By Editor on November 24, 2017

The Global Legal Entity Identifier Foundation (GLEIF) hosted a webinar last Thursday (16 November) to highlight and discuss progress in LEI reporting and supervision. This provided another opportunity to remind market participants to obtain an LEI in readiness for the European Union revised MiFID II mandate. With less than two months before the MiFID II

Cryptocurrencies in Central Banks

By Editor on November 24, 2017

Is the adoption of cryptocurrencies by central banks possible? Or maybe the right question in this regard should be “when?”. It seems that many central banks have already conducted a variety of tests to help answer this question. As you may remember from our previous story, back in July, the Bank of England

“SUPTECH” coined at Singapore Fintech Festival. Structured data is key

By Editor on November 24, 2017

MAS announces regulatory reporting will be achieved machine-to-machine via structured data and that the regulator will work to eliminate duplication within their structured data collections.

Beating the Currency Conversion Scam

By Editor on November 24, 2017

Have you ever been abroad and been asked whether you would like to pay  in your home currency or the currency of the location you are in? That choice is not simply one of just personal preference.

Fintech: Wealth Management Service Available to the Masses

By Editor on November 24, 2017

The Royal Bank of Scotland’s NatWest unit will on Monday begin offering a digital investment service to its five million online banking customers. The leap into ‘wealthtech’ for everyday customers will come through a robo-advice service for investments of as little as £500. 

Embed standardised reporting for maximum advantage suggests CFA Institute

By Editor on November 17, 2017

Thinking about the way that using standardised structured data inside the enterprise can benefit management as well as investors and auditors is the subject of a new guest post from Mohini Singh.

Highlights of IASB Chair’s Speech at the International Accounting Seminar in Brazil

By Editor on November 17, 2017

IASB Chairman outlines plans for the IFRS “Better Communications” initiative in Brazil. Making digital consumption of financial information easier via the IFRS XBRL taxonomy is one part of this effort.

Regulators in China & Australia Will Swap Information on Local Fintech & Regtech Advances

By Editor on November 17, 2017

Australian and Chinese securities regulators ink agreement to exchange information about Fintech and Regtech developments.

EBA updates Supervisory Reporting XBRL Taxonomy 2.7

By Editor on November 17, 2017

The European Banking Authority (EBA) has published an update to the XBRL taxonomy used by banks and national regulators to provide data for supervisory reporting. The update is a corrective modification of the previously published 2.7 taxonomy, which it entirely replaces. The amendments address some technical errors in the reportable content and in the XBRL

SEC Proposed 2018 Reporting Taxonomy

By Editor on November 17, 2017

The SEC has now announced its preliminary 2018 reporting taxonomy following a formal public review of the proposal.

Au Revoir Paris and See You Soon!

By Editor on November 13, 2017

Last week saw regulators, accountants, business reporting professionals and technologists from around the world gather in Paris for Data Amplified, the annual conference presented by XBRL International. Here’s a brief update on the conference and developments around the world, slightly delayed by last week’s exertions. 

New Rules & Guidance from the XBRL US Data Quality Committee

By Editor on November 13, 2017

This year’s Data Amplified conference did not stop our colleagues from the XBRL US Data Quality Committee (DQC) from keeping busy, having announced  the finalisation of a new guidance document for tagging – the Statement of Cash Flow Guidance.

Who is Who by GLEIF

By Editor on November 13, 2017

As of November 1st, 2017, the ‘Level 1 LEI-CDF Version 2.1 Concatenated File’ is now the authoritative source for business identification Level 1 data. Level 1 data refers to business card LEI reference information designed to identify ‘who is who’, including the name of the legal entity in question and its registered address

Russia: Final Stage of Transition to New Reporting Format for Non-Bank Financial Institutions

By Editor on November 13, 2017

The Bank of Russia’s XBRL final taxonomy of accounting (financial), supervisory and statistical reports for Non-Credit Financial Institutions (NFIs) has been now been published.

First Certified XBRL Software Announced

By Editor on November 13, 2017

Last Monday the first 11 software packages to receive certification from XBRL International were announced. XBRL software certification makes it easier for everyone involved in 21st century corporate, regulatory and enterprise reporting to ensure that information that is prepared in one place can be accurately and seamlessly consumed in another.

Revenues Surge in the Australian Fintech Sector

By Editor on November 13, 2017

Australia is currently experiencing a boom in its fintech industry. Over the past 12 months, the median revenue of the sector has tripled, highlighting the impact that startup fintech firms are having on the traditional financial services sector.

XBRL International announces first XBRL Certified Software™

By Paul Warren on November 7, 2017

At the opening of its annual Data Amplified conference on the future of business reporting, XBRL International, Inc. announced the first software applications to achieve XBRL Certified Software™. 

Data Amplified 2017

By Editor on October 27, 2017

You want to be part of the key conversations that will shape business reporting going forward. You want to hear about the convergence of new technologies and XBRL. You want to apply standardisation to make regulatory, financial, compliance, ESG and enterprise reporting work in a digital age. You belong at Data Amplified.

Investors to Regulator: Digital Financial Statements should be subject to audit

By Editor on October 27, 2017

At the Public Company Oversight Board (PCAOB) Investor Advisory Group meeting in Washington DC this week, a presentation by IAG member (and XBRL International Board Member) Bob Tarola described the importance of ensuring that digital financial statements in Inline XBRL are subjected to external review. 

XBRL Day in Madrid

By Editor on October 27, 2017

The Spanish Ministry of Economy (Ministerio de Economía, Industria y Competitividad) has organised a roundtable and conference in Madrid for November 30th, 2017.

Earnings Release Experiment Anyone?

By Editor on October 27, 2017

Another topic that the PCAOB heard from Investors about this week was the question of Non GAAP Financial Measures — key performance indicators and other analytics that frequently appear in Earnings Releases and are increasingly relied upon by investors. Measures like EBITDA. 

XBRL Workshop for SME’s in Netherland

By Editor on October 27, 2017

With the obligation to deposit annual accounts in the XBRL format becoming mandatory for medium-sized firms as well as smaller legal entities  for accounts prepared for the fiscal year ending 31 December 2017, XBRL Netherlands has organized a workshop for SME’s to help! Details here.

Dutch NBA updates taxonomy to get ready for audit.

By Editor on October 27, 2017

The Netherlands Institute of Chartered Accountants (NBA) has published a new version of the Dutch XBRL taxonomy for accounting statements in order to better meet the requirements of its SBR Assurance solution.

8th XBRL Asia Roundtable held as a joint program with Asian Development Bank (ADB)

By Revathy Ramanan on October 26, 2017

The 8th XBRL Asia Roundtable was held as a joint program with the Asian Development Bank (ADB) in Manila, Philippines in the second week of October. Day one of the program started with a launch of ASEAN+3 Bond Market Guide for Philippines and updates from ASEAN+3 Bond Market Forum (ABMF).

Still too many Extensions?

By Editor on October 20, 2017

The SEC’s Division of Economic and Risk Analysis (DERA) has compiled and analysed XBRL exhibits from US issuers that are submitting XBRL and Inline XBRL to that regulator. The analysis covers a three-year period, from March 2014 to December 2016.

Saving 650$ Million Using LEIs

By Editor on October 20, 2017

Research undertaken by McKinsey & Company and GLEIF estimates that the wider adoption of Legal Entity Identifiers (LEIs) could yield annual savings of over $150 million in the investment banking industry and up to a further $500m for banks in the issuance of letters of credit.

EU Banking Giants Harness Blockchain for European Trade

By Editor on October 20, 2017

Eight of Europe’s largest banks have taken the first steps in rolling out a new shared blockchain commerce platform – Digital Trade Chain. 

Corporate Governance Reforms in India

By Editor on October 20, 2017

The landmark Kotak report prepared by a Committee of experts on Corporate Governance was submitted to the Securities and Exchange Board of India (SEBI) last week. 

Happy Diwali!

By Editor on October 20, 2017

To all our readers, members and friends in India and across the world that are celebrating the festival of light this week — Happy Diwali!

APIs are the new black?

By Editor on October 20, 2017

In fact, our spies at Sibos tell us that the initiatives that attracted the crowds at the world’s largest banking conference this week were those driven not by blockchain, but through Open APIs.

Data Amplified 2017!

By Editor on October 13, 2017

With new talks on AI and a host of other subjects, including a keynote from the Bank of England’s Beju Shah on the role that XBRL can play in making reporting easier for everyone, don’t forget that the concessional pricing for the DataAmplified hotel runs out on 23 October!

SEC Takes Further Steps Towards Inline XBRL

By Editor on October 13, 2017

On October 11, the US Securities and Exchange Commission (SEC) proposed a significant series of amendments concerning Regulation S-K. 

No LEI, No Trade. ESMA Highlights Importance of LEI for MiFID II/MiFIR Compliance

By Editor on October 13, 2017

The European Securities and Markets Authority (ESMA) has published a briefing concerning the use of Legal Entity Identifiers (LEI). The intention is to raise industry awareness and facilitate conformity with LEI obligations under MiFID II, ahead of its 3 January 2018 launch. 

Blockchain standardisation efforts and XBRL

By Editor on October 13, 2017

XBRL Members and Participants can now register for a Member Forum webinar, which aims to “Bring the needs and knowledge of the XBRL community to the foundations of Blockchain development”. Delivered by XBRL stalwart, Eric Cohen, this talk is designed to let people know what is happening within the new ISO/TC 307 Working 

BoE Shares FinTech Accelerator News

By Editor on October 13, 2017

The Bank of England (BoE) has published an update on their FinTech Accelerator program announcing the latest cohort of proofs of concepts (PoCs) along with a status report. The news was shared as part of a speech by Andrew Hauser, Executive Director for Banking, Payments and Financial Resilience delivered at Cambridge this week. 

More Fintech/Regtech Accelerators

By Editor on October 13, 2017

We are seeing a wave of extremely significant transformation within the financial services industry. The Bank of England’s accelerator programme is highlighted in this week’s newsletter, but regulators right around the world are encouraging experimentation.

XBRL data collected in the United States in the EDGAR system

By Editor on October 13, 2017

We liked this graphic from XBRL US Member, Intrinio, which highlights the success that company (among many others) has been having in distributing XBRL data collected in the United States in the EDGAR system

Data Amplified 2017

By Editor on October 6, 2017

One month to go today before a wide cross section of regulators, policy makers, business reporting professionals, standards setters and leading vendors meet at Data Amplified in Paris.

SEC: IFRS 2017 Taxonomy Support

By Editor on October 6, 2017

The SEC’s EDGAR system now supports the 2017 IFRS Taxonomy. This impacts Foreign Private Issuers, which is the US term for companies based outside of the United States that have raised funds in the US public markets. 

IMF Chief calls on Policy Makers to “Repair the Roof”

By Editor on October 6, 2017

In an upbeat assessment of the global economy, IMF Chief Christine Lagarde suggested this week that now is the right time for countries to implement economic reforms, with around 75% of the world’s economies enjoying strong growth.

LEI Regulatory Oversight Committee Launch a Public Consultation on Funds Relationships in the Global LEI System

By Editor on October 6, 2017

Building on work carried out earlier in the year in which “who owns whom” information (child to parent relationship links) started to be collected, the GLEIF’s oversight Board, the ROC, now seeks to incorporate more complex relationship data within the Funds Management industry.

Swedish Standardised Business Reporting

By Editor on October 6, 2017

We hear that the SBR Sweden meeting went well this week. Collaboration across tax, statistics and the companies registrar appears to be moving ahead well. Inline XBRL filing for private company filings isn’t far off, and a test bench will open before long.

Data Amplified 2017

By Editor on September 29, 2017

Data Amplified isn’t far away! At this week’s TODE workshop in Madrid, XBRL CEO John Turner gave a future looking presentation outlining one possible set of scenarios for digital business reporting from the perspective of 2032 – 15 years hence. 

Root Cause Analysis?

By Editor on September 29, 2017

At this week’s RegTech summit in London’s Canary Wharf, startups, financial institutions and several regulators convened to discuss ways to deal with the complexity, size and frequency of change in the regulation that companies face. Traceability was one theme.

GLEIF: A New API Launched for the LEI

By Editor on September 29, 2017

Users can now directly access the complete LEI data pool in real-time following the launch of a new API.

Conceptual Framework project discussed at the September 2017 World Accounting Standard-setters conference

By Editor on September 29, 2017

Following on from last week’s story about IASB priorities, including in relation to digital reporting, this week standard-setters from around the world met for a workshop on the IFRS Conceptual Framework project. 

$550K Fine

By Editor on September 29, 2017

Speaking of “No LEI No Trade”, this week saw the US CFTC announce a significant fine for two parts of Citi Group, for: failing to report Legal Entity Identifier (LEI) information for swap transactions properly to a Swap Data Repository (SDR)

Calling all XBRL Software Vendors

By Editor on September 29, 2017

The first XBRL Certified Software™ will be announced at Data Amplified. Any software vendor that wants their products tested for consideration within that initial announcement needs to apply by 6 October.

Digital Acceleration for IFRS

By Editor on September 22, 2017

Sixty percent of financial statement data is already being consumed electronically, and this figure will continue to grow, according to International Accounting Standards Board Chairman, Hans Hoogervorst in a speech in which he outlined the importance of digital reporting amongst several other priorities.

Regulatory Analytics Uncovered?

By Editor on September 22, 2017

Internationally renowned XBRL expert, Mike Willis, runs the Office of Structured Data (OSD) at the SEC. This week he was interviewed by Lou Rohman for a piece in the Merrill Corporation magazine, Dimensions.

Cyber risks reach a crescendo

By Editor on September 22, 2017

The SEC this week disclosed that a cyber intrusion through a test portal of the EDGAR system might have led to illegal profits from trading on data drawn from a regulatory database. In a statement, SEC Chair Jay Clayton said “Cybersecurity is critical to the operations of our markets and the risks

XBRL Canada to Host a Workshop for SEC Reporting Issuers

By Editor on September 22, 2017

On September 27th, 2017 in Toronto, XBRL Canada will be hosting a workshop geared towards SEC Reporting Issuers. The event will address the SEC announcements on March 1 2017 regarding the use of XBRL for IFRS Reporting Issuers, and the implementation of Inline XBRL.

BoE: Banking XBRL Taxonomy – ring fencing implementation feedback request

By Editor on September 22, 2017

Perhaps more noteworthy than the recent launch of a new polymer £10 note [very droll – Ed] , the Bank of England published a public working draft (PWD) of its ring-fencing taxonomy to govern reporting around the UK regulator’s requirement to split retail and investment banking.

Data Amplified

By Editor on September 15, 2017

Will RegTech mean that regulatory compliance becomes vastly simpler? Or will enhanced corporate data management capabilities instead mean that regulators will collect more information, more frequently? What steps do national regulators, issuers and auditors need to take to get ready for the ESMA ESEF mandate?

The start of Better Data for Project Finance

By Editor on September 15, 2017

This week, the SunSpec Alliance and XBRL US announced the launch of a 30-day public review period for the initial draft of their Orange Button taxonomy for solar financing. The taxonomy, developed as part of the U.S. Department of Energy SunShot Initiative’s Orange Button program aims to make it easier to aggregate and share data

XBRL International welcomes Workiva as its newest Sustaining Partner!

By Editor on September 15, 2017

The Sustaining Partnership program is a very tangible way that members can contribute to XBRL’s goals to improve business reporting, worldwide. Sustaining Partnerships are a special category of membership over a minimum three year period.

Investor Forum being run by XBRL US

By Editor on September 15, 2017

This half-day forum provides practical information about where you can get structured data on US and non-US companies, on who’s using this data today, and a step-by-step discussion on how to get started using XBRL data. Hosted by Baruch College’s Zicklin School of Business in New York, NY.

SBR expands northward

By Editor on September 15, 2017

A new regional collaboration to investigate and implement Standard Business Reporting has been launched in the Nordics. Dubbed Nordic Smart Government, it aims to transform the way that data is collected and used between business and government as well as business to business. Initial efforts call for: A refined Business Case, starting by estimating B2B benefit

Machines vs Branches

By Editor on September 15, 2017

According to the European Banking Federation, 9000 bank branches closed across Europe last year. It seems that given the choice between lining up at a branch, or banking through internet, app or ATM… the customers have spoken. It’s a stark example of the impact of digitisation. Where are the next changes going to happen?

Data Amplified 2017

By Editor on September 8, 2017

Recess is over! Time to focus on the future of business reporting. It’s September and in the Northern hemisphere the temperatures are beginning to cool down and people are back at work.

Integrate to control costs

By Editor on September 8, 2017

Don’t miss this week’s guest post from CFA Institute Director, Financial Reporting Standards, Mohini Singh. Her post this week summarises a new position paper entitled “The Cost of Structured Data: Myth vs Reality”.

Invitation for review and comment on 2018 GAAP Financial Reporting Taxonomy and Shared Reporting Taxonomy

By Editor on September 8, 2017

The FASB has released the proposed 2018 GAAP Financial Reporting Taxonomy, and new for 2018, the proposed 2018 Shared Reporting Taxonomy (SRT) for public review and comment. FASB’s taxonomies are used by public companies in the US to prepare financial statements for filing to the SEC. The new shared taxonomy is designed to allow US

Improved Specification

By Editor on September 8, 2017

The XBRL Standards Board has approved the publication of Extensible Enumerations 2.0 as a Public Working Draft. Extensible Enumerations allow taxonomies to define concepts that must take their value from a list of prescribed values. Extensible Enumerations provides benefits found in other XBRL features, including multi-lingual labeling, modification of the allowed values by extension taxonomies

Keeping up with the Pace of Development – A Governmental Perspective

By Editor on September 8, 2017

According to an item in ZDNet magazine, the Australian Tax Office (the “ATO”) is faced with a range of challenges associated with the resilience and stability of their systems as the tax authority moves to embrace a much more connected world. The ATO has been home to a raft of innovations

1st July 2018 mandate for South Africa

By Editor on September 8, 2017

The Companies and Intellectual Property Commission (CIPC) in South Africa will, as expected, mandate the use of Inline XBRL-based reporting for all qualifying entities from 1 July 2018. The CIPC aims to ensure that South African companies can comply with their reporting obligations while at the same time reducing the burden that these requirements create. Embedding

Basel Committee takes a closer look at Fintech

By Editor on September 8, 2017

The level of investment and innovation that has gone into the Fintech sector over the last few years is extraordinary. And why not? New approaches to almost every aspect of finance – taking none of today’s norms for granted – promises to deliver better services to customers, lower clearing and settlement risks, bypass intermediaries and digitise and automate

Did you catch this piece in Accounting Today?

By Editor on September 8, 2017

Just after we put the newsletter to bed for a few weeks, an interview with XBRL International CEO John Turner appeared. It’s an outline of a number of fields that have seen adoption around the world. You can find it here.

The TODE conference

By Editor on September 8, 2017

Trusted Open Data Ecosystems – will be held in Madrid at the end of this month, presented by Eurofiling. The goal of TODE’2017 is to look into the future of RegTech and discuss key developments within a 10+year time horizon.

While we are in Switzerland

By Editor on September 8, 2017

Did you know that the Swiss Central Bank is a listed entity? Nope, it was new to us too. Over the northern hemisphere summer the price of that stock went through the roof.

IFRS Releases Updated Business Rules

By Editor on July 28, 2017

An important part of high quality structured data is the application of business rules that uncover simple mistakes and business logic errors. XBRL International urges all regulators to use machine executable business rules in order to significantly enhance data quality. 

Unit Registry Updated

By Editor on July 28, 2017

Ok… so this might seem mundane, but really, it isn’t. One of the many useful features of XBRL is the ability to enforce consistent measurement.

State of Indiana takes first steps towards SBR

By Editor on July 28, 2017

SBR or Standardised Business Reporting is a proven way to reduce red tape cheaply and effectively. The strategy is a simple one: find all of the duplicative reporting requirements in government

Catching Out the Fraudsters

By Editor on July 28, 2017

Over on the CFA Institute blog, there is a cautionary tale from Norb Vonnegut, parsing three key lessons from the Bernie Madoff ponzi scheme. Useful for regulators (of all kinds) and investors alike, it’s worth a read.

EIOPA Publishes the Final Taxonomy version 2.2.0

By Editor on July 28, 2017

Right on schedule, the European Insurance and Occupational Pensions Authority (EIOPA) has published the final 2.2.0 version of the EIOPA XBRL taxonomy. The Taxonomy is here. The guide is here. For more general information, look here.

XBRL securities filings means corporate narrative gets to investors faster, more accurately

By Editor on July 21, 2017

An in depth interview with Bloomberg’s Global Regulatory Monitor, Mr Emil Efthimides in this week’s Dimensions report from Merrill Corporation (registration required)  should be of interest to regulators, companies and accountants alike. Bloomberg already pulls XBRL data directly from Japan, Korea, China, Taiwan, Israel, Mexico and Brazil

Fishy Technology

By Editor on July 21, 2017

At XBRL we have long advocated the advantages of using digital reporting technologies well beyond the financial world; switching from paper to data as a means to increasing revenue, reducing costs and increasing productivity. As a case in point,  the use of Blockchain is being pushed well and truly into new waters within the global fishing

Illustrative tagging for IFRS 17 Insurance Contracts

By Editor on July 21, 2017

The IFRS Foundation has published illustrative tagging for the proposed IFRS Taxonomy Update IFRS Taxonomy 2017—IFRS 17 Insurance Contracts. The illustrative tagging shows how selected information from the Examples accompanying IFRS 17 could be tagged using the proposed IFRS Taxonomy Update

Public Review of the DQC 5th RuleSet & Cash Flow Guidance

By Editor on July 21, 2017

XBRL US has announced that the Data Quality Committee (DQC) has initiated a public review for the fifth set of freely available proposed rules in addition to a detailed guide on how to prepare XBRL-formatted cash flow statements that deliver quality financial information. 

SEC Announce EDGAR Upgrade and Removal of Support for earlier versions

By Editor on July 21, 2017

Staying with the US, on 17th July, the SEC upgraded the EDGAR system with the release of version 17.2. This latest version no longer provides support for the 2015 US GAAP financial reporting taxonomy, 2013 COUNTRY taxonomy, 2014 CURRENCY taxonomy, or the 2015 EXCH taxonomy. 

Lots of Data? Need Quality and Comparability? xBRL-CSV is here

By Editor on July 14, 2017

On 2nd May, the XBRL Standards Board approved a Public Working Draft of xBRL-CSV, a new standard for representing XBRL data using CSV.  At first glance, CSV might seem like a legacy technology, but it’s got a lot of things going for it.  Firstly, it’s simple.

LEI continues to grow in importance

By Editor on July 14, 2017

The Global Legal Entity Identifier Foundation (GLEIF) has recently published a list of current and proposed initiatives using the global LEI for regulatory reporting and supervision. Authorities in individual jurisdictions mandate the use of these increasingly important pieces of reference data.

XBRL Roundtable as Part Of FRC’s Digital Future Project

By Editor on July 14, 2017

In May, the UK’s Financial Reporting Council (FRC) Lab released a report on the first phase of the Digital Future Project. This set out a framework which will be important to embed into any future system for digitally enabled reporting.

XBRL Software Certification Kicks Off

By Editor on July 14, 2017

This week we are delighted to announce that the XBRL International Software Certification Programme has been launched. The certification framework has been designed to provide international assurance about the interoperability of software that produces or consumes XBRL of all kinds.

4th XBRL US Data Quality Ruleset Now Available for Public Review

By Editor on July 7, 2017

An additional set of business rules have been released by XBRL US this week for review and implementation.

South Africa’s Corporate Regulator seeks software vendors to add to panel

By Editor on July 7, 2017

The South African regulator, the CIPC, continues to make progress on its XBRL programme. Having published a taxonomy in 2016, the project team has now run a road show in a number of cities, as well as via webinars, and has run a seminar for the top 100 companies listed on the Johannesburg Stock Exchange



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