Informationfor

Interested JurisdictionsJ. Louis Matherne

President, XBRL International

Director – Business Assurance & Advisory Services, AICPA

Credit to Walter Hamscher for many of the slides in this presentation.

Bob Cuthbertson

Member of the XBRL International Steering Committee

Chief Operating Officer

CaseWare IDEA Inc.

XBRL Guiding Principles Market drive model … win, win win

Start Simple, be inclusive Broad supply chain participation Member support XBRL Members do not compete on framework Build structure and systems to support open community

and parallel taxonomy development Liaise with other XML efforts Neutral third party facilitator For long term success – XBRL International

Scope and role of XBRL

ExternalFinancialReporting

BusinessOperations

InternalFinancialReporting

Investment,Lending,

RegulationProcesses Economic

Policymaking

Participants

AuditorsTradingPartners

Investors

FinancialPublishersand Data

Aggregators

Regulators

Software Vendors

ManagementAccountants

Companies CentralBanks

XBRLXBRLXBRLXBRL XBRLXBRLXBRLXBRL

Scope and role of XBRL

ExternalFinancialReporting

BusinessOperations

InternalFinancialReporting

Investment,Lending,

RegulationProcesses Economic

Policymaking

Participants

AuditorsTradingPartners

Investors

FinancialPublishersand Data

Aggregators

Regulators

Software Vendors

ManagementAccountants

Companies CentralBanks

XBRLXBRLXBRLXBRL XBRLXBRLXBRLXBRL

Collaboration is KEY!!!

XBRL International Independent non-profit global consortium

Sponsors conferences and helps knowledge sharing Manages (Royalty free) XBRL Intellectual Property Helps to launch XBRL member “jurisdictions”

Japan

Australia

Spain

Ireland

Germany

Canada UnitedKingdom

IASB

China

Sweden

Denmark

Switzerland

Netherlands

NewZealand

Brazil South Africa

Korea

Colombia

Argentina

Singapore

UnitedStates

International structure

…

XBRL International

Russia(Not organised)

JP, SG,Etc.

GBP 5K, 10K, or 15K

SAP DeutscheBank

PPAWorld

E&Y PwC KPMG …

EUR 5K(?)

JPY 200K

IE(Provisional)

ICAI(Facilitator)

USD 5K

AccountancyEducational

Trust (IE)

EIP 25K

UK(Jurisdiction)

ICAEW(Facilitator)

DE(Jurisdiction

)

IDW(Facilitator)

USD max(25K or 1/3 Dues)

International Steering CommitteeChair

International Steering CommitteeChair

Sitting Members

* Standing

CACA

AUAU

IASB*IASB*

NLNL

USUS

UKUK

NZNZ

DEDE

Board of Trustees

Jurisdictions1st Vice Chair

1st Vice Chair

XBRL ManagementPresident

Operations Manager

XBRL ManagementPresident

Operations Manager

Preparer, PrivatePreparer, Private

AcademicAcademic

Software & ServicesSoftware & Services

AccountingAccounting

IntermediariesIntermediaries

RegulatorsRegulators

Analyst Analyst

Investor/CreditorInvestor/Creditor

Preparer, PublicPreparer, Public

Supply ChainCommunities 2nd VC

2nd VC

Finance/Audit Committee

Nominating Committee

Executive CommitteeExecutive Committee

1st1st

At Large ISC Representatives

2nd2nd

3rd3rd

4th4th

Credit Risk Assessment

Domain

General Ledger

Marketing & Comm.

Specification

Research & GrantsResearch & Grants

Basel IIBasel II

International Working Groups

Members

JP

Provisional

Spain

Korea

IrelandTaxation

Taxation

ExchangesExchanges

Preparer, Private SectorPreparer, Private Sector

AcademicAcademic

Software & ServicesSoftware & Services

AccountingAccounting

IntermediariesIntermediaries

Investors/CreditorsInvestors/Creditors

Analyst Analyst

RegulatorsRegulators

Preparers, Public SectorPreparers, Public Sector

Supply ChainCommunities 2nd VC

2nd VC

XBRL International Governance & Operational Structure

Supply Chain Community (SCC) represents a functional area in, or supporting, the business reporting process. It facilitates international activities, collaboration and sharing expertise across borders.

Supply Chain Community members

•Members of an established Jurisdiction•Individuals who participate in the working party of a Provisional Jurisdiction

Illustrative Jurisdictional Structure

XBRL JSteering Committee

Domain

Working Group

Adoption

Working Group

XBRL Int.Steering Committee

Illustrative Jurisdictional Structure

• Set strategy & priorities for Jurisdiction

• Oversee J. working group activities

• Oversees J. Budget and Finances

• Set J. policies

• Outline Expected Commitments from Members

• Oversight of J. Portion of XBRL Website

• Identify issues to be raised to XBRL Int.

XBRL JSteering Committee

XBRL Int.Steering Committee

National Jurisdictions Functions best done locally

Operate in their native language Responsible for own taxonomies Lobby their government agencies for adoption

Functions best leveraging the whole international organization Cross-company, cross-border knowledge sharing Common intellectual property protection Conference co-ordination Relationships with multinational member companies

Benefits Provisional Jurisdiction

Protection of XBRL trademarks, domain names

Facilitator staff XBRL e-mail and

archives Participation in XBRL

International working groups

Eligible to host International Conference

Eligible to submit “Approved” Taxonomy to ISC

Full Jurisdiction Voting Representation on

Steering Committee Member company

Voting participation on Supply Chain Communities

Voting participation on Working Groups

Resident company staff Discounted attendance at

hosted conferences All member company staff

XBRL e-mail and archives

States of a Taxonomy…from XBRL International point of view Unrecognised Acknowledged

Syntactically valid XBRL – nothing more Noted on XBRL.org web site

Approved Means it follows XBRL taxonomy best practices with

respect to modularity, naming, relationships Advertised on XBRL.org web site, etc.

Recommended Means it is the only XBRL taxonomy approved for a

given type of reporting. Actively promoted in outreach activities

Benefits of Corporate Membership Early Access to Information

Technical Marketing

Influence on XBRL Evolution Technology directions

(Often incorporating jurisdiction specific issues) Industry focus

(Also varies in importance by jurisdiction) Community and knowledge sharing

What you get out depends on what you put in What’s not written down is sometimes of most value

Next Steps Launch a provisional jurisdiction Do a membership drive for full jurisdiction Apply for a grant (re-use existing XBRL material) Host symposia on specific application topics Send people to next XBRL Conference Plan to host a conference

Informationfor

Interested JurisdictionsJ. Louis Matherne

President, XBRL International

Director – Business Assurance & Advisory Services, AICPA

Credit to Walter Hamscher for many of the slides in this presentation.

Bob Cuthbertson

Member of the XBRL International Steering Committee

Chief Operating Officer

CaseWare IDEA Inc.