saturday, 15 february 2014 olivier servais xbrl team leader xbrl @ iascf: whats going on?
TRANSCRIPT
Monday 10 April 2023
Olivier Servais
XBRL Team Leader
XBRL @ IASCF: XBRL @ IASCF:
What’s going on?What’s going on?
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IASB and IASCFIASB and IASCF
IASB (the “Board”) is made of 14 members making the Standards and has the technical expertise
IASCF (the “Foundation”) is providing the context to achieve the Board mission
Others: SAC, IFRIC
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Mission of the XBRL teamMission of the XBRL team
Mission statement : Create and provide the right framework for
proper adoption and implementation of IFRS standards with XBRL
Objectives Implement XBRL wherever IFRS is used Deliver the XBRL Taxonomy with the same
quality, at the same time and in the same languages as the paper version
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Financial Reporting Goes Global
Taxonomy - Taxonomy - Intellectual property Intellectual property Principle : The IASC Foundation recognizes that it is in the public
interest to ensure that the Taxonomy is generally and freely available to the public in as many languages as is possible. The IASC Foundation believes that the best way to achieve this aim is to ensure that a single entity committed to the ideals of open and accessible standards controls the rights to this material and then licences them to users on a royalty free basis.
IFRS GP-Taxonomy License: This policy permits you to make use of the Taxonomy in the following manner: use in the creation of XBRL instances. use as a basis for the creation of other XBRL compliant
taxonomies. distribute non-commercially
IFRS XBRL Software License : a royalty free licence to use the software for both personal and business purposes, provided such use is within the normal parameters for use of the software
Reference to “© International Accounting Standards Committee Foundation, used with permission.”
Full detail are on http://www.iasb.org/xbrl/legal/intellectual_property.html
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Financial Reporting Goes Global
Taxonomy - Development updateTaxonomy - Development update
IFRS-GP 2006 acknowledged by XII
IFRS-GP 2007 Draft 0.3
SME phases I and II (architecture considerations and taxonomy
development)
Convergence Issues Paper, phase II and III (equivalence theory and
XBRL mechanism)
References linkbase phases I-IV (enhancement projects
miscellaneous refinements)
European Committee of Central balance Sheet Data Offices
(ECCBSO) IFRS real cases phase III instance creation project
Release of IFRS-GP 2006 Taxonomy Labels in Spanish
Release of IFRS-GP 2006 Taxonomy Labels in French
Release of IFRS-GP Versioning Project, Phase II
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Versioning - Development updateVersioning - Development update
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IFRS Taxonomy TranslationIFRS Taxonomy TranslationNo action In progress Draft Final
CzechDanishDutch
EstonianFinnishFrenchGermanGreek
HungarianItalian
LatvianLatvian
LithuanianMaltesePolish
PortugueseRussianSlovak
SloveneSpanishSwedish
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