XBRL研討會會前參考資料

Report
2012 XBRL國際研討會
會前參考資料
時間:2012.7.30 14:00-17:40
地點:臺大醫院國際會議中心301室
主辦單位:臺灣證券交易所、財團法人中華民國會計研究發展基金會XBRL委員會
贊助單位:安永、安侯建業、資誠、勤業眾信聯合會計師事務所
1
XBRL定義
XBRL -「可延伸企業報導語言」
eXtensible Business Reporting Language
 由美國註冊會計師Charles Hoffman於1998年提出原始概念,
受到美國會計師協會的支持
 是一開放的國際標準
 使用XML(可延伸標記語言)技術
 運用標籤(tag)來標示重要商業資訊(Business Reporting)
• 電腦可讀的語言(Language)
• 自動化處理資訊
• 避免重覆輸入及手動式比較所耗費的人力、成本
• 減少錯誤發生的機率,增進資料處理的效率
 可延伸(Extensible)-企業可自行定義屬於他們的專有名詞
2
XBRL發展歷程
HTML
<TABLE>
<TR><TD>現金及約當現金</TD>
<TD>88796</TD>
<TD>應收票據淨額</TD>
<TD> 653248 </TD>
<TD>存貨</TD>
<TD>725427</TD>
</TR></TABLE>
XML
<流動資產>
<現金及約當現金>88796</現金及約當現
金>
<應收票據淨額> 653248 </應收票據淨額
>
<存貨>725427</存貨>
</流動資產>
自訂名稱,無法全球互通
Document
流動資產
現金及約當現金
應收票據淨額
存貨
$ 88,796
653,248
725,427
XBRL
<tw-gaap-ci:CashCashEquivalents
contextRef=“AsOf20101231"
unitRef=“ISO4217:TWD">88796</tw-gaapci:CashCashEquivalents>
<tw-gaap-ci:NetNotesReceivable contextRef="
AsOf20081231 " unitRef=" ISO4217:TWD
">653248</tw-gaap-ci:NetNotesReceivable>
<tw-gaap-ci:Inventories contextRef="
AsOf20081231 " unitRef=" ISO4217:TWD
">725427</tw-gaap-ci:Inventories>
全球通用的規格定義
3
XBRL的重要意義
解決現有資料處理的困境
XBRL是單一的、
標準化的格式
格式不同、重複登打
XBRL提供了一個
架構去定義什麼被
報導
資料名稱定義不甚
清楚
任何投資人只要有
電腦及網際網路,
即能擁有獲取及下
載互動式財務資料
的能力
付費使用資料庫
4
美國資本市場應用情形及其他相關法案
實施期間
適用公司
全球市值達50億美
2009年6月15日起 元以上公司
全球市值達7億美元
2010年6月15日起 以上公司
2011年6月15日起 其它公司(約8000家)
在2011年9月30日,歐巴馬總統所簽署之
the Child and Family Services
Improvement and Innovation Act,提
及兒童福利的資料收集應加以改進並標
準化,在可行的範圍內,應使用現有的、
公眾的(non-proprietary)資料標準,如
XBRL來報導。
眾 議 院 H.R. 2146 及 參 議 院 S. 1222 係
DATA法案(Digital Accountability and
Transparency Act) 兩個獨立但事實上一
致的版本,訴求使用像XBRL這樣的共通
資料標準來報導所有的聯邦政府支出情
形,眾議院法案已於2012年4月25日通過,
將待參議院法案通過後即能正式立法。
5
世界各國XBRL應用現況
美國 加拿 英國 西班 荷蘭 澳洲 日本 中國
應用
大
牙
大陸
V
V
V
電子化政府與工
商管理
國家
稅務申報領域
V
財務報告申報
V
金融監理
V
V
V
V
V
Standard
Business
Reporting
V
Sustainability
Reporting
V
V
V
V
V
V
V
V
韓國 新加
坡
V
V
V
V
6
我國資本市場應用XBRL時程與進度
參採國外經驗 分階段推動
2008/12
示範
平台
2010/05
自願
申報
2010/09
全面
申報
• 轉換77家上市櫃公司
2002~2008年財務報表
資料
• 查詢、分析、比較、下
載XBRL檔
• 2009Q4及2010Q1財報自願申報四大財務報表
• 自願申報比例95%
制訂
分類
標準
開發
建檔
工具
辦理
教育
訓練
• 2010Q2財報-全面強
制申報四大財務報
表及簡化財報附註
7
IFRS及財報附註逐步導入
短期-附註分
階段導入
• 申報2010年年度財務報告:以一個附註項目為一
個標籤(公司沿革及業務說明/重要會計政策之彙
總說明/會計變動之理由及其影響)
• 申報2011年半年度財務報告:一整段文字為一個
標籤,如重要會計政策再細分為一個科目說明段
為一個標籤
• 申報2011年年度財務報告:規劃先行納入未來改
採IFRS後仍要求揭露之重要財報附註資訊
長期-2013年
全面採用
IFRS+XBRL
• 申報2013年第1季財務報告:文字段財報附註+
部分重要表格段財報附註
• 申報2014年第1季財務報告:全部財報附註(包含
表格)
8
2012.7.30國際研討會
XBRL Uses beyond Financial Statements
國際應用
專題講座
資料分析
專題講座
• Yoshiaki Wada (Senior Manager, NTT Data
Corporation)
• ”XBRL Applications in Japan"
• Kineth Yuen (Director, SWIFT)
• "How XBRL Streamlines Communications from
Issuers to Investors with ISO 20022"
• Levine Naidoo (Associate Partner, IBM)
• "Systemic Risk Early Warning and Smart
Approaches to Gathering and Analyzing data"
• Chie Mitsui (Data Analyst, Nomura Research
Institute)
• "Trends in Evaluating Companies Using Financial
Data"
9
講者簡介
Yoshiaki Wada
Senior Manager
China Business
Development Office
Global Business
Development
Department
NTT DATA
CORPORATION
Yoshiaki Wada is currently Senior Manager of the Global
Business Development Department of NTT DATA
Corporation’s Public & Financial IT Service Company. In
this capacity, he is responsible for the development of a
wide range of business possibilities using XBRL and the
other recent computer technology.
Before joining NTT DATA, he had been the Director of
the Financial Systems and Bank Examination
Department of the Bank of Japan. In the BOJ, he was
responsible for the operation of the bank's financial
database system and leading the development of XBRLbased data collection system. Previous experience
includes time with the Information System Services
Department, the Secretariat of the Policy Board, and the
Budget and Management Office of the BOJ.
Concerning the activity in the XBRL International, he is a
member of the Board of Directors, liaison to Best Practice
Board and has been deeply involved in the XBRL Asia
Round Table activities.
10
講者簡介
Kineth Yuen
Director, Standards,
Asia Pacific, SWIFT
Kineth is the standards expert for the Asia Pacific region with
more than 13 years of experience in standards. In his current
role Kineth is promoting standardization and the use of ISO
20022 and FIN standards to the financial industry-at-large,
particularly for payments, securities, corporate financial
messaging and mutual funds distribution on both cross border
and domestic arenas. He is also facilitating market practice
group discussions and collecting regional issues on FIN and ISO
20022 standards to feedback to the core standards team based
in SWIFT’s headquarters in La Hulpe for further action.
Kineth was involved for the adoption of ISO 20022 in China,
migration of the RTGS systems of Thailand, Singapore and
Hong Kong, as well as ISO 15022 standards implementation of
government bond clearing and settlement for those countries on
SWIFT network. Previously Kineth was providing support and
managing vendor relations within SWIFT Asia Pacific.
Prior to joining SWIFT in 1995, Kineth worked with SG Warburg
Securities, Bankers Trust in Hong Kong and Australia; and Data
100 hardware and software vendor in applications development
for over 15 years in Asia Pacific.
11
講者簡介
Levine Naidoo
Associate Partner
XBRL Leader & SME Growth Markets
IBM Business Analytics
and Optimization
Levine is a subject matter expert in regulatory reporting
using standardised data & leads the IBM Business
Analytics and Optimisation (BAO) practice in this area.
He also has responsibility for thought leadership and
developing strategy and capability enablement. Levine
has presented at conferences and to a number of clients
across multiple sectors around the globe, sharing his
breadth and depth of experience across the entire
standardised reporting supply chain. He has held the role
of IBM Chief Architect on a large Australian multi-agency
programme designed to reduce the regulatory reporting
burden on Australian businesses. He has also worked
with leading financial institutions to improve their
prudential regulatory reporting capability.
12
講者簡介
Chie Mitsui
Data Analyst
Planning Group
Asset Management
Solutions
Business Planning
department
Nomura Research
Institute
Chie Mitsui has joined Nomura Research Institute (NRI) which is
a group company of Nomura Securities (It has been
independent from Nomura Securities since it went public at
Tokyo Stock Exchange) since 2008 as Data Analyst. The
division to which she belongs is providing some front-middleback information and system products for mainly buy-side. She
is working for some projects related to XBRL.
Chie contributed to designing NRI’s new XBRL-enhanced
services to semi-auto check and map each element to be
comparable between companies using formula linkbase. Last
year, she was engaged in new XBRL designing for Japanese
FSA as one of team members of NRI.
Chie previously worked as a system designer for information
service products at Jiji press, a Japanese financial news and
data distribution company to receive TDnet XBRL earning digest
to convert real-time head line news for traders.
She holds a master in physics from the Tokyo University of
Science and is pursuing an MBA degree at night and weekend
school of business.
13

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