XBRL Spain Projects
Enrique BonsónVice Chair - XBRL Spain
XBRL SpainThe XBRL Spain is the non-for profit organization comprising the main financial government authorities, private companies and foundations, with more than 150 experienced people divided into several working groups with a common objective: the development of a common open standard to reduce the administrative burdens on the financial community in Spain.
Its main XBRL projects are underpinning XBRL developments in several Latin-American countries; XBRL Spain is supporting these XBRL initiatives through the exchange of knowledge and experience obtained from its local developments activities.
Members
REGULAR
FOUNDER
XBRL Spain implication
XBRL Europe: Executive Committee
XBRL International: General Assembly, Nominations Committee, Finance and H.R. Committee
Very active role in developing formulae and dimensions
XBRL Spain webpage www.xbrl.es is a meeting point for the XBRL Spanish language community
100.000 visits/year
XBRL Spain implication
LOCALS
Spanish GAAP (individual)www.pgc2007.info
Spanish GAAP (consolidatedwww.nofcac2010.info
Municipalitieswww.e-local.es
INTERNATIONALS
XBRL Europewww.xbrl.eu
XBRL Americaswww.xbrlamericas.info
XBRL Wikiwww.xbrlwiki.info
Eurofiling (Europea Supervision)www.eurofiling.info
OpenFiling (proof of concept) www.openfiling.info
WebPages administered by XBRL Spain
WebPages administered by XBRL Spain
XBRL Spain implication
Stats about XBRL Projects in Spain
30.000
30.000
700.000
6.000
766.000XB
RL
do
cum
ents
sen
t on
20
11
Spain is a world leader in the exchange of XBRL documents
XBRL Projects in Spain (I)
Bank of Spain
Financial reporting, regulatory, supervision, etc.
www.bde.es
Stock Exchange Commission
Accounting and Business Administration Association
Corporate Social Responsibility – Integrated Reporting
www.aeca.es
Stock exchange supervision
www.cnmv.es
XBRL Projects in Spain (II)
National Accounting and Auditing Institute
General Comptroller of the State Administration
General Secretariat for Regional and Local Coordination
Spanish Generally Accepted Accounting Principles
www.icac.meh.es
Economic and financial management of the state public sector
www.igae.pap.meh.es
Local Governments budget settlements
www.eell.meh.es
XBRL Projects in Spain (III)
National Reference Centre for the Application of Information and Communication Technologies based
on open source initiatives
Open Source XBRL Tools Study – XBRL Community
www.cenatic.es
National Communication Technology Institute
API libraries for Spanish taxonomies
www.inteco.es
More information about XBRL Projects in Spain at http://www.xbrlwiki.info/index.php?title=XBRL_PROJECTS
XBRL Maturity Model
XBRL Maturity ModelAt the country/region level
Maturity = f (td, sch, dpa, apps, cbi, …)
Where:
td = xbrl taxonomies developedsch = existing xbrl supply chainsdpa = xbrl data publicly availableapps = xbrl applications developedcbi = companies using built in xbrl
XBRL Maturity Model
Existing xbrl supply chains = f (td, supimp, ..)
td= xbrl taxonomies developedsupimp = supervisors and other leading organizations implied
Xbrl supply chains:
Listed companies, Business registers (not in the USA), Public sector, Banking sector, Insurance sector, Others
XBRL Maturity Model
XBRL Maturity Model (XMM) is being developed by E. Bonsón, C. Felden and C. Koschtial as a conceptual framework to:
Assess the state of development (maturity) of XBRL in a given country-region-jurisdiction
Provide a common semantic and structure to report on XBRL developments and projects
Allow comparability among jurisdictions
Comments and suggestions are welcomed!