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Transcript of SAUM South America Unified Markets Facultad de Ciencias Económicas y Estadísticas (UNR)...
SAUMSouth America Unified Markets
Facultad de Ciencias Económicas y Estadísticas(UNR) Universidad Nacional de Rosario
Advisor: Prof. Jose Luis PellegriniStudents: Daniel Díaz Luciano Repetto Javier Rubianes
Enrique Bonsón“The role of XBRL in Europe”The International Journal of Digital Accounting Research
“Digital financial Statements have been designed under two main hypothesis:
The first one consider that human being are their target audience
the second one asume that users belong to a specific accounting jurisdiction or capital market.
Obviusly, these hypothesis are no longer accepted”
SOUTH AMERICA UNIFIED MARKETSFundamentals
The first one consider that human being are their target audience
BussinesReport
XBRL
Computer
Human being
Human being
SOUTH AMERICA UNIFIED MARKETSFundamentals
NBC
FACPCE
XBRL
BrasilTaxonomy
ArgentinaTaxonomy
NIC - IASC
SOUTH AMERICA UNIFIED MARKETSFundamentals
the second one asume that users belong to a specific accounting jurisdiction or capital market.
SOUTH AMERICA UNIFIED MARKETSSteps
MERVAL – Mercado de valores de Buenos Aires Leadership Companies of Argentina
Categories: 11 Factories
6 Services
1 Petroleum
SOUTH AMERICA UNIFIED MARKETSSteps
Argentina´s reduced taxonomy
Based on IASC Taxonomy – 2002-11-15
Spanish Labels
Developed according to Resoluciones Técnicas of Federación Argentina de Consejos Profesionales en Ciencias Económicas (FACPCE) Non Current Inventories -> “Bienes de Cambio no Corrientes”
SOUTH AMERICA UNIFIED MARKETSSteps
IBOVESPA – Bolsa de Sao Paulo
Leadership Companies of Brasil
Categories: 18 Factories
15 Services
3 Petroleum
SOUTH AMERICA UNIFIED MARKETSSteps
Brasil´s reduced taxonomy
Based on IASC Taxonomy – 2002-11-15
Protugues Labels
Developed according to Boneco – Normas Brasileras de Contabilidade
Permanent Assets -> “Ativo Permanente”
SOUTH AMERICA UNIFIED MARKETSSteps
IASC Taxonomy – 2002-11-15
English Labels
According to IASC – International Accounting Standard Board
Order of Assets
SOUTH AMERICA UNIFIED MARKETSSteps
USA dólar (ISO-4217:USD)
Argentina, PesosISO-4217:ARS
Brazil, Brazil RealISO-4217:BRL
SOUTH AMERICA UNIFIED MARKETSSteps
<!-- DOLAR PRICE Precio del dolar --> <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DolarPrice" xlink:label="iascf-pfs_DolarPrice" xlink:title="iascf-pfs_DolarPrice" /> <label xlink:type="resource" xlink:label="_iascf-pfs_DolarPrice_link" xlink:title="iascf-pfs_DolarPrice" xlink:role="http://www.xbrl.org/linkprops/label/standard" xml:lang="es-ar">Cotizacion del Dolar</label> - <!-- DOLAR PRICE Precio del dolar -->
<!-- DOLAR PRICE Preco dolar --> <loc xlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DolarPrice" xlink:label="iascf-pfs_DolarPrice" xlink:title="iascf-pfs_DolarPrice" /> <label xlink:type="resource" xlink:label="_iascf-pfs_DolarPrice_link" xlink:title="iascf-pfs_DolarPrice" xlink:role="http://www.xbrl.org/linkprops/label/standard" xml:lang="pt-br">Preco do dolar</label> - <!-- DOLAR PRICE Preco dolar -->
SOUTH AMERICA UNIFIED MARKETSSteps
http://www32.brinkster.com/xbrl2003/user: SAUM
password: xbrl2003
Microsoft ASP – Active Server Pages
Microsoft msxml40.dll
SOUTH AMERICA UNIFIED MARKETSSteps
Download: http://www32.brinkster.com/xbrl2003/
user: SAUMpassword: xbrl2003
Microsoft Visual Basic 6.00
Microsoft msxml40.dll – Internet explorer 6.00
The first one consider that human being are their target audience
BussinesReport
XBRLComputer
Human being
Human being
SOUTH AMERICA UNIFIED MARKETSFundamentals
Project EXU
FACPCE Federaciòn Argentina de Consejos
Profesionales en Ciencias Económicas
UNR Universidad Nacional de Rosario
Project EXUGoals
Framework to develop Argentina´s XBRL taxonomy
web site
Different taxonomy documents as the same time
Different versions of the same XBRL taxonomy document Managing different groups schedules
Easy to use enviroment for developing taxonomies
Open framework to others Latin American countries
Project EXUSpecial subjects
Showing inflation impact in Business reports
Specials views of Financials data