Whiter Paper on XBRL Technology.
the XBRL standard for the presentation
of business and financial information
always requires some effort on behalf
of the organisation interested in integrating
a new technology into their existing
This White Paper is the first study
to be published by the Technology Working
Group of XBRL Spain, and it is their
intention to address the basic questions
that future users of this open-source
standard will need to understand in
order to exchange financial data and
62 pages. 2005. Edited by XRBL Spain.
Available on digital version only.
Free download here.
The CNMV launches the XBRL standard in the reception and diffusion of the periodic public information in the Spanish Stock Exchange.
The "Comisión Nacional del Mercado de Valores / Spanish Stock Exchange Commission" (CNMV), has put operative since July 1 the new standard XBRL of financial exchange of information in the reception and diffusion of the periodic public information (quarterly and semester information) that the listed societies with shares admitted to quotation must send to the supervisor.
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Bank of Spain has developed an XBRL based Financial Information Exchange System.
with whom Bank of Spain exchanges information
include credit institutions. These credit
institutions are required to report
the financial information which Bank
of Spain uses to carry out its regulatory
and supervisory functions as the Central
Bank of the Spanish financial system
and report to international bodies as
a member of the euro system.
XBRL Spanish Jurisdiction has approved
on 2005-05-10 the taxonomy es-be-fs,
as an extension to the IFRS taxonomy
It is the
intention of XBRL Spain to present
this taxonomy to the XBRL Consortium.
The taxonomy es-be-fs is for the reporting
of financial information of the Credit
Institutions, contained in the Individual
and Consolidated Public Statements
regulated by the Circular (guideline)
4/2004 of the Bank of Spain
“XBRL will help Spanish companies
assimilate the regulatory changes
on the horizon”
globally, act locally”
Asociación XBRL España
- the Spanish XBRL Association - was
formally set up on 21 April 2004 with
11 founding members. This was the
result of a process initiated in 2002,
following the decision by a group
of organisations to promote this standard
with resolve, as part of a policy
geared to the ongoing improvement
of financial reporting.
a universal financial language
Business reporting is developing its
very own lingua franca, XBRL, a unique
language in which data mean the same
in all languages on all computers
to all people. The Banco de España
is one of its main standard-bearers.
IFRS Taxonomy Working Group is pleased
to announce the release of the latest
exposure draft of the IFRS-GP taxonomy.
Please follow the link http://xbrl.iasb.org/int/fr/ifrs/gp/2004-11-15
This taxonomy represents the 2004 Bound
Volume of IFRS and is intended for use
by entities in 2005, and by early adopters.
In contrast to earlier versions of our
taxonomy which represented the 2003
IFRS Bound Volume, this taxonomy includes
- All 14 IAS standards amended under
the IASB Improvements Project;
- 4 new IFRSs; and
- Full Financial Statements for banks
and similar institutions
The exposure draft is for review internally
by XBRL International members. We welcome
your feedback prior to 15 December 2004.
The taxonomy represents a huge amount
of effort by the IFRS Taxonomy Working
Group members. Special thanks to Charlie
Hoffman (UBmatrix), Tom Egan (Standard
Chartered Bank), Giancarlo Pellizzari
(ECBS) Jacobo Varela (Banco de Espana)
and Allyson Ugarte (AECA) for their
tireless work, in particular over the
least month, to complete this taxonomy
draft in time for the IASCF and XII
hosted 10th XBRL International Conference
Thanks also to the Big 4 accounting
firms (EY, KPMG, PwC & Deloitte)
– and to all those others who
have contributed generously to this
work over the last 2 1/2 years. Finalyy,
many thanks to Banco de Espana for hosting
the Working Group during its recent
taxonomy development efforts.