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XBRL Financial Reporting Supply Chain Architecture

XBRL Financial Reporting Supply Chain Architecture. Maciej Piechocki XBRL Project Manager. Agenda. Introduction Financial Reporting Domain XBRL Financial Reporting Supply Chain Architecture Conclusions. Introduction. Financial Reporting Supply Chain (FRSC) Numerous participants

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XBRL Financial Reporting Supply Chain Architecture

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  1. XBRL Financial Reporting Supply Chain Architecture Maciej Piechocki XBRL Project Manager

  2. Agenda • Introduction • Financial Reporting Domain • XBRL Financial Reporting Supply Chain Architecture • Conclusions

  3. Introduction • Financial Reporting Supply Chain (FRSC) • Numerous participants • Sophisticated legal requirements • Inefficiencies in data exchange and data analysis • eXtensible Business Reporting Language (XBRL)

  4. Agenda • Introduction • Financial Reporting Domain • XBRL Financial Reporting Supply Chain Architecture • Conclusions

  5. Financial Reporting Domain Analysis Accounting as “... the process of identifying, measuring and communicating information to permit judgements and decisions by user of the information” [AAA1966]

  6. Reporting Scenarios Analysed

  7. Results of the Analysis (Data View)

  8. Results of the Analysis (Other Views)

  9. Agenda • Introduction • Financial Reporting Domain • XBRL Financial Reporting Supply Chain Architecture • Conclusions

  10. Basic Defintions and Concepts Model Architecture Models as a subset of the architecture according to the Zachman [Zach1999] and Sinz understanding [Sinz1997, 876-878]

  11. Zachman Architecture Framework Six views Data Function Network People Time Motivation) Five levels of abstraction Contextual Conceptual Logical Physical Out-of-context) [modified after STKB2006, 27]

  12. Financial Reporting Supply Chain Architecture – Data View (Contextual) Data components Source document General journal General ledger Trial balance Adjusted trial balance Financial statements Tax code financial statements Additional information Audited financial statements Financial report Data structures Chart of accounts Accounting standards Additional regulations

  13. Financial Reporting Supply Chain Architecture – Data View (Conceptual)

  14. XBRL Financial Reporting Supply Chain Architecture – Data View (Conceptual)

  15. Financial Reporting Supply Chain Architecture – Function View (Contextual) Function components Recording transaction Journalising GL posting Trial balance preparation Adjusting trial balance Financial statements preparation Auditing Financial report preparation Report delivery Report consolidation Report publication Report archiving Report analysis

  16. Financial Reporting Supply Chain Architecture – Network View (Conceptual)

  17. XBRL Financial Reporting Supply Chain Architecture – Network View (Conceptual)

  18. Financial Reporting Supply Chain Architecture – People View (Contextual)

  19. Financial Reporting Supply Chain Architecture – Time View (Conceptual)

  20. XBRL Financial Reporting Supply Chain Architecture – Motivation View (Conceptual)

  21. Models Overview Financial Reporting Supply Chain Architecture XBRL Financial Reporting Supply Chain Architecture

  22. Agenda • Introduction • Financial Reporting Domain • XBRL Financial Reporting Supply Chain Architecture • Conclusions

  23. Summary

  24. XBRL Financial Reporting Supply Chain Architecture Maciej Piechocki XBRL Project Manager

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