1 / 10

SBR Netherlands Taxonomy

SBR Netherlands Taxonomy. Meeting Omani Delegation September 10, 2012. SBR: multi domain and cross agency taxonomy. Single taxonomy framework. Authority Z. Company. Authority Y. Company. Company. request. Authority X. Company. Systems. Systems. XBRL report. XBRL report.

olivia-hyde
Download Presentation

SBR Netherlands Taxonomy

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript


  1. SBRNetherlands Taxonomy Meeting Omani Delegation September 10, 2012

  2. SBR: multi domain and cross agency taxonomy Single taxonomy framework Authority Z Company Authority Y Company Company request Authority X Company Systems Systems XBRL report XBRL report XBRL report Standard Business Reporting ProgramA Netherlands government initiative

  3. XBRL: 3 levels of standardization Taxonomy Taxonomy architecture XBRL specification Standard Business Reporting ProgramA Netherlands government initiative

  4. Taxonomy architecture • Because the XBRL spec. 2.1 is flexible you have many solutions for one problem • multi domain • multi agency • XBRL projects have different goals. We believe that taxonomy design should be based on our project goals. • glue the taxonomy pieces together • ‘plug and play’ new extensions Standard Business Reporting ProgramA Netherlands government initiative

  5. Netherlands Taxonomy has a layered structure reports domain specific national international Standard Business Reporting ProgramA Netherlands government initiative

  6. Core taxonomy and extensions are not static • Processes • Adding new domains • Normalization • Harmonization Standard Business Reporting ProgramA Netherlands government initiative

  7. SBR taxonomy building principles: hierarchy • The taxonomy is a proper representation of legislation and rules • Always choose the option that reduces the regulatory- and reporting burden for business • facilitate mapping • facilitate instance creation • Design (and modularize) the taxonomy to support use and re-use of elements and components • Architecture facilitates taxonomy maintenance with coherance and consistency • Comply with relevant established international ‘best practices Standard Business Reporting ProgramA Netherlands government initiative

  8. Legislation & Rules Financial Reporting GAAP European legislation Tax legislation Definitions Elements Financial Statement Tax filing Statistical filing Reports Standard Business Reporting ProgramA Netherlands government initiative

  9. Wrap up ... • The taxonomy is not about evolution, it’s intelligent design • The taxonomy reflects our legislation and rules • Its design is based on our project goals “You get the taxonomy you deserve” Standard Business Reporting ProgramA Netherlands government initiative

  10. Standard Business Reporting Program A Netherlands government initiative www.sbr-nl.nl info@sbr-nl.nl Sebastiaan Bal SBR Netherlands sebastiaan.bal@logius.nl Standard Business Reporting ProgramA Netherlands government initiative

More Related