Business Reporting goes Global XBRL 2005 12 0
Business Reporting goes Global XBRL 2005. 12 0
Ⅰ XBRL이란? 1. XBRL의 정의 2. TAG 3. Ubiquitous와 XBRL 4. XBRL의 발전단계 5. XBRL의 진화 6. XBRL의 구조 2
4
WHAT IS XBRL 정보유통 패러다임의 변화 Local Market == Global Market 전파속도 빠르게 보다 빠르게 (공시관련 프로세스 Innovation) Data Source 유통/확보비용의 감소 = Smart Information Provider 등장 Off Line 재무 정보 시장 == On-line Based 재무정 보시장 재편 BASEL II , Credit Scoring 으로 영역 확대 5
WHAT IS XBRL -계속 XBRL의 사례(1) KOSDAQ 시장 XBRL 서비스 8
WHAT IS XBRL -계속 XBRL의 사례(1) KOSDAQ 시장 XBRL 데이터 끌어오기 9
WHAT IS XBRL -계속 KOSDAQ LG마이크론의 경우 • • • <korean-gaap-kosdaq: Transferfrom. Voluntary. Reserves context. Ref="context-1999" decimals="0" unit. Ref="Units-Monetary">1166666668</korean-gaapkosdaq: Transferfrom. Voluntary. Reserves> <korean-gaap-kosdaq: Appropriations context. Ref="context-1999" decimals="0" unit. Ref="Units-Monetary">580000</korean-gaap-kosdaq: Appropriations> <korean-gaap-kosdaq: Total. Voluntary. Reserves context. Ref="context-1999" decimals="0" unit. Ref="Units-Monetary">580000</korean-gaapkosdaq: Total. Voluntary. Reserves> <korean-gaap-kosdaq: Gross. Profitor. Loss context. Ref="context-1999" decimals="0" unit. Ref="Units-Monetary">58684547576</korean-gaap-kosdaq: Gross. Profitor. Loss> <korean-gaap-kosdaq: Total. Sales context. Ref="context-1999" decimals="0" unit. Ref="Units-Monetary">291184360620</korean-gaap-kosdaq: Total. Sales> <korean-gaap-kosdaq: Sales. Finished. Goods context. Ref="context-1999" decimals="0" unit. Ref="Units-Monetary">287674518995</korean-gaap-kosdaq: Sales. Finished. Goods> <korean-gaap-kosdaq: Other. Sales context. Ref="context-1999" decimals="0" unit. Ref="Units-Monetary">3509841625</korean-gaap-kosdaq: Other. Sales> <korean-gaap-kosdaq: Total. Costsof. Goods. Sold context. Ref="context-1999" decimals="0" unit. Ref="Units-Monetary">232499813044</korean-gaapkosdaq: Total. Costsof. Goods. Sold> <korean-gaap-kosdaq: Costof. Finished. Goods. Sold context. Ref="context-1999" decimals="0" unit. Ref="Units-Monetary">228989971419</korean-gaapkosdaq: Costof. Finished. Goods. Sold> <korean-gaapkosdaq: Beginning. Inventoryfor. Costof. Merchandise. Soldfor. Costof. Finished. Goods. Sold context. Ref="context-1999" decimals="0" unit. Ref="Units-Monetary">8571332234</koreangaap-kosdaq: Beginning. Inventoryfor. Costof. Merchandise. Soldfor. Costof. Finished. Goods. Sold> 10
WHAT IS XBRL -계속 KOSDAQ LG마이크론의 경우 • <korean-gaapkosdaq: Total. Sales context. Ref="context-1999" • decimals="0" • unit. Ref="Units-Monetary"> • 291184360620</koreangaap-kosdaq: Total. Sales> 11
5. XBRL의 진화 XBRL SGML HTML 1990년 W 3 C 1986년 ISO DART시스템기반기술 XML + Link. Base ※ ISO : International Organization for Standardization 국제표준화기구 ※ W 3 C : World Wide Web Consortium XML : 1998년 W 3 C www 브라우저/서버 표준화를 추진하는 단체의 모임 13
XML vs XBRL XML Well Formed Validation(주 1) 현재의 validation은 단일Report단위로 이루어짐 + FRT Framework + Framework접근 으로 Normalize Taxonomy Interchangeable (standardization) Documentation Link. Base Reference관리 (*) Prepared by 이용문회계사 (주 2) 복수 Report단위로 이루어짐 Validation강화 (주 2) 14
6. XBRL의 구조(3) Korean Financial Reporting Taxonomy Framework Global Common Document (int-gcd) Primary Terms Elements (usfr-pte) Financial Service Terms Elements (usfr-fste) Sec Certification (usfr-seccert) Primary Terms Relationships (usfr-ptr) Financial Service Terms Relationships (usfr-fstr) Commercial & Industrial (us-gaap-ci) Banking and Savings Institutions (us-gaap-basi) Insurance Entities (us-gaap-ins) Oil & Gas (us-gaap-og) Broker-Dealers (us-gaap-bd) Investment Management (us-gaap-im) Management Report (usfr-mr) Accountants Report (usfr-ar) MD&A (usfr-mda) Company Extension Taxonomy Instance Document ※ US Financial Reporting Taxonomy Framework와 정합 17
XBRL GL Characteristics Flexibility Reporting Independent Consolidation System Independent Complements XBRL for financial reporting 18
ERP And Auditing SAP Oracle Current Situation IBC … Audit … People. Soft disparate accounting systems … Audit Separate auditing efforts 19
XBRL GL and ERP SAP Oracle Systems independent IBC … People. Soft ERP Vendors … … … XBRL GL Taxonomy XBRL GL Instance Auditing 20
XBRL FR and XBRL GL Relationship XBRL Chart Of Accounts <gl-cor: account. Main. ID> <gl-cor: xbrl. Element> XBRL FR Instance Doc <krfr-pte: Operating. Revenue> XBRL GL Instance Doc <gl-cor: account. Main. ID> 21
XBRL GL Instance Document - example <gl-cor: entry. Header> <gl-cor: entered. By context. Ref="now">Yong. Moon Lee</gl-cor: entered. By> <gl-cor: entered. Date context. Ref="now">2005 -12 -01</gl-cor: entered. Date> <gl-cor: source. Journal. ID context. Ref="now">Junpyo</gl-cor: source. Journal. ID> <gl-cor: entry. Number context. Ref="now">10</gl-cor: entry. Number> <gl-cor: entry. Type context. Ref="now">standard</gl-cor: entry. Type> <gl-cor: entry. Comment context. Ref="now">The comment for this entry</gl-cor: entry. Comment> <gl-bus: source. Journal. Description context. Ref="now">JE</gl-bus: source. Journal. Description> <gl-cor: entry. Detail> <gl-cor: line. Number context. Ref="now">1</gl-cor: line. Number> <gl-cor: account. Main. ID context. Ref="now">10100</gl-cor: account. Main. ID> <gl-cor: account. Main. Description context. Ref="now">Rent</gl-cor: account. Main. Description> <gl-cor: account. Purpose. Code context. Ref="now">koreangaap</gl-cor: account. Purpose. Code> <gl-cor: account. Type context. Ref="now">account</gl-cor: account. Type> </gl-cor: account> <gl-cor: debit. Credit. Code context. Ref="now">D</gl-cor: debit. Credit. Code> <gl-cor: amount context. Ref="now" decimals="2" unit. Ref="usd">50000</gl-cor: amount> <gl-cor: posting. Date context. Ref="now">2005 -11 -08</gl-cor: posting. Date> <gl-cor: identifier. Reference> <gl-cor: identifier. Code context. Ref="now">1141</gl-cor: identifier. Code> <gl-cor: identifier. Description context. Ref="now">IBCENTER Ltd</gl-cor: identifier. Description> <gl-cor: identifier. Type context. Ref="now">V</gl-cor: identifier. Type> </gl-cor: identifier. Reference> <gl-cor: document. Type context. Ref="now">check</gl-cor: document. Type> <gl-cor: posting. Status context. Ref="now">posted</gl-cor: posting. Status> </gl-cor: entry. Detail> <gl-cor: entry. Detail> <gl-cor: line. Number context. Ref="now">2</gl-cor: line. Number> <gl-cor: account. Main. ID context. Ref="now">10200</gl-cor: account. Main. ID> <gl-cor: account. Main. Description context. Ref="now">Chequing</gl-cor: account. Main. Description> <gl-cor: account. Purpose. Code context. Ref="now">koreangaap</gl-cor: account. Purpose. Code> <gl-cor: account. Type context. Ref="now">account</gl-cor: account. Type> </gl-cor: account> <gl-cor: debit. Credit. Code context. Ref="now">C</gl-cor: debit. Credit. Code> <gl-cor: amount context. Ref="now" decimals="2" unit. Ref="usd">50000</gl-cor: amount> <gl-cor: posting. Date context. Ref="now">2005 -11 -08</gl-cor: posting. Date> <gl-cor: identifier. Reference> <gl-cor: identifier. Code context. Ref="now">1130</gl-cor: identifier. Code> <gl-cor: identifier. Description context. Ref="now">IBCENTER Ltd</gl-cor: identifier. Description> <gl-cor: identifier. Type context. Ref="now">V</gl-cor: identifier. Type> </gl-cor: identifier. Reference> <gl-cor: document. Type context. Ref="now">check</gl-cor: document. Type> <gl-cor: posting. Status context. Ref="now">posted</gl-cor: posting. Status> </gl-cor: entry. Detail> 22
Chart Of Accounts Instance Document - example <gl-cor: account> <gl-cor: account. Main. ID non. Numeric. Context="s 1">1111</gl-cor: account. Main. ID> <gl-cor: account. Main. Description non. Numeric. Context="s 1">Cash </gl-cor: account. Main. Description> <gl-cor: account. Type non. Numeric. Context="s 1">account </gl-cor: account. Type> </gl-cor: account> <gl-cor: xbrl. Info> <gl-cor: xbrl. Taxonomy non. Numeric. Context="s 1"> http: //www. xbrl. or. kr/kr/gaap/ci/2005 -10 -01/kr-gaap-ci-2000 -07 -31 </gl-cor: xbrl. Taxonomy> <gl-cor: xbrl. Element non. Numeric. Context="s 1">current. Assets. cash. Cash. Equivalents </gl-cor: xbrl. Element> </gl-cor: xbrl. Info> 23
3. Risk Premium 해소 27
Ⅲ XBRL의 Benefits 1. Business Information Supply Chain 2. 공시자료 제출인 3. 규제감독기관 4. 정보이용자 5. 해외 정보이용자 30
1. Business Information Supply Chain Processes Business Operations XBRL for Business Event Reporting Participants Extern al Financi al Reporti ng Internal Financial Reportin g XBRL for Auditor Schedules XBRL for Tax Filing, Regulatory Filing Entities (Public Corporations, SMEs, Public Sector Entities) Trading Partners Management Accountants Investment, Lending, Regulation Auditors Financial Publishers and Data Aggregators Central Banks / Investors Regulators Software Vendors Accountancy Profession(Adding Value With XBRL) – Barry Melancon, AICPA 31
1. 외국의 XBRL 도입 현황 ❑각국의 규제기관 및 증권거래소에서 정보공급체계의 효율화를 위해 XBRL을 도입하였음. l APRA (2001) : 호주 금융감독당국 l l l DATEV/Bundesbank (3 Q 2002) Tokyo Stock Exchange (1 Q 2003) Dutch Water Authority (3 Q 2003) National Tax Agency of Japan (3 Q 2003) : 일본 국세청 UK Inland Revenue (4 Q 2004) : 영국 국세청 Australian Taxation Office (4 Q 2004) : 호주 국세철 UK Financial Services Authority (2 Q 2005) : 영국 금융감독당국 US SEC (2 Q 2005) : 미국 증권거래위원회 CEBS (3 Q 2005) : 유럽은행감독위원회 US FDIC (4 Q 2005) : 미국 예금보험공사 Bank of Japan Bank of Spain 37
5. 유럽은행감독위원회의 COREP(2) Anonymous information Doc File 2 Excel Files Collaborating Institutions Anonymous Upload XBRL Printout Mapper XBRL Instance 4 Supervisors XBRL Community 3 Excel File 1 Doc, Pdf, … http: //www. corep. info 5 Public Repository Others COREP-XBRL Group Anonymous Comments Non-Comliant Test Cases P R O J E C T P A N A G E M E N T <COREP Project Test Cases Flow> 적용 효과 - 정보교환그룹간의 관리적인 부담 해소(중소은행들의 부담도 감소) - 금융시장 통합의 잠재적인 방해요소 제거 - 감독기관 간의 정보교환 용이 - 유럽연합(EU)내의 감독활동의 효율성 증대 - 국가와 시간에 관계없이 활용가능한 유연한 Framework 42
1. XBRL Korea ❑ Taxonomy 개발 (1) l Taxonomy 개발 : K-GAAP 제조업 Taxonomy 2. 1 Version up § XBRL Specification 2. 1, 주석사항, 영문 Label, 기준서 10 -18호 반 영 § 공개초안확정 발표 (2005. 12) § 2005. 12월말 XBRL Int’l 승인신청 예정 l Taxonomy 개발 : K-GAAP 금융업 Taxonomy 개발 § 은행, 보험, 증권업 § 공개초안확정 발표 (2005. 12) § 2005. 12월말 XBRL Int’l 승인신청 예정 47
1. XBRL Korea ❑ Taxonomy 개발 (2) l Taxonomy 개발 : K-GAAP Taxonomy Framework 작성 Taxonomy Element 정의 산업별 Element 관계 정의 업종별 Taxonomy 개발 기업확장 Taxonom y • 제조, 은행, 보험, 증권업 • US-GAAP Taxonomy Framework과 정합 • Taxonomy 개발ㆍ변경ㆍ확장 용이 • 기업확장 Taxonomy 개발 노력 및 비용 절감 48
- Slides: 63