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bridging the "gaap"

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XBRL GL and IFRS Working Together XBRL GL and IFRS Working Together A Supply Chain Use Case A Supply Chain Use Case Josef Macdonald IASC Foundation XBRL Practice Fellow Bartosz Ochocki IASC Foundation XBRL Team Maciej Piechocki IASC Foundation XBRL Team Harald Schmitt IASC Foundation XBRL Team Bridging the “GAAP” Bridging the “GAAP”

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Page 1: Bridging the "GAAP"

XBRL GL and IFRS Working TogetherXBRL GL and IFRS Working TogetherA Supply Chain Use CaseA Supply Chain Use Case

Josef Macdonald IASC Foundation XBRL Practice Fellow

Bartosz Ochocki IASC Foundation XBRL Team

Maciej Piechocki IASC Foundation XBRL Team

Harald Schmitt IASC Foundation XBRL Team

Bridging the “GAAP”Bridging the “GAAP”

Page 2: Bridging the "GAAP"

2Bridging the ‘GAAP’ - XBRL GL and IFRS Working Together

Agenda

Introduction

Financial Reporting Supply Chain

XBRL GL & XBRL FR

Consolidation of Financial Statements

Multi-GAAP Reporting

Audit Trail/ Verifying FS

Show Case

Page 3: Bridging the "GAAP"

3Bridging the ‘GAAP’ - XBRL GL and IFRS Working Together

BusinessOperationsProcessesProcesses

Internal Financial Reporting

ParticipantsAuditors

TradingPartners

InvestorsFinancial

Publishers and DataAggregators

Regulators

Software Vendors

ManagementAccountants

Entities(Public Corporations, SMEs, Public Sector Entities)

CentralBanks

ExternalFinancialReporting

Economic Policymaking

Investment,Lending,

Regulation

Financial Reporting Supply Chain

XBRL Taxonomies and Extension Taxonomies

(statistics, central banks, tax, others)

XBRL GLJournal Taxonomies

XBRLGAAP Taxonomies,

IFRS-GP, US-GAAP, etc.

Page 4: Bridging the "GAAP"

4Bridging the ‘GAAP’ - XBRL GL and IFRS Working Together

XBRL GL & XBRL FR

Page 5: Bridging the "GAAP"

5Bridging the ‘GAAP’ - XBRL GL and IFRS Working Together

Consolidation of Financial Statements

XBRL GL

XBRL GL

XBRL GL

SubsidiariesAIS

HoldingAIS

IFRS GP

External Systems(external

data collectors)

XBRL GL

Page 6: Bridging the "GAAP"

6Bridging the ‘GAAP’ - XBRL GL and IFRS Working Together

Multi-GAAP Reporting

IFRS GP

XBRL FR

XBRL FR

XBRL GL

Reporting System

External Systems(external

data collectors)

Tax FS

…

Holding

XBRL GL

Page 7: Bridging the "GAAP"

7Bridging the ‘GAAP’ - XBRL GL and IFRS Working Together

Audit Trail/ Verifying FS

XBRL GL

XBRL GL

XBRL GL

Subsidiaries HoldingAudit Platform

IFRS GP

AuditorSystem

Page 8: Bridging the "GAAP"

8Bridging the ‘GAAP’ - XBRL GL and IFRS Working Together

SubsidiariesAIS

SubsidiariesReporting Systems

GL

GL

GL

HoldingAIS

HoldingReporting

System

GL

GL

FR

FR

FR

Other Holding Systems

Decision Support

BusinessIntelligence

Databases

GL GLGL

Other Subsidiaries’ Systems

Decision Support

BusinessIntelligence

Databases

GL GLGL

ExternalSystems

(authorities)

FR

FR

FR

IFRS

Tax

Local GAAP

ExternalSystems

(authorities) IFRS Tax Local GAAP

FR

FR

FR

GLInfor-

mation

Inte

rnal

A

ud

it

Inte

rnal

A

ud

it

Ext

ern

alA

ud

it

ExternalAudit

Summary

GL

GL

Page 9: Bridging the "GAAP"

Presented by the IASC Foundation XBRL Team


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