Mais conteúdo relacionado Mais de Tertium datur AG (9) XBRL CH 2011: Einführung1. XBRL CH
Schweizer Tag 2011
In Zusammenarbeit mit der
Schweizer Steuerkonferenz
Bern, 9. September 2011
brl
CH
Donnerstag, 15. September 11
2. Agenda
Begrüssung & Einführung // Ch. Dreyer
E-Bilanz am Beispiel Deutschland // A. Arnold
Dutch Standard Business Reporting // P. Snijders
XBRL in der öffentlichen Verwaltung // R. Riedel
Schlusswort // P. Maillard
Donnerstag, 15. September 11
3. Einführung
Was ist XBRL?
Donnerstag, 15. September 11
4. XBRL in Kürze
eXtensible Business Reporting Language
techn. Spezifikation, von XML abgeleitet
zerlegt komplexe Informationspakete (Geschäftsbericht) in
semantische Elemente
trennt technische und Geschäftslogik
offener Standard, Eigentum von XBRL Int.
Donnerstag, 15. September 11
5. taxonomy concept value context unit report
Donnerstag, 15. September 11
6. 5
?
Donnerstag, 15. September 11
8. <!doctype html><html><head><meta http-equiv="content-type" content="text/html; charset=UTF-8"><title>Google</title><script>window.google={kEI:"TCi6StCGIYv5-
AbtwuXFCQ",kEXPI:"17259,21766,21973",kCSIE:"17259,21766,21973",kCSI:{e:"17259,21766,21973",ei:"TCi6StCGIYv5-AbtwuXFCQ"},kHL:"de"};
window.google.sn="webhp";window.google.timers={load:{t:{start:(new Date).getTime()}}};try{}catch(b){}window.google.jsrt_kill=1;
var _gjwl=location;function _gjuc(){var b=_gjwl.href.indexOf("#");if(b>=0){var a=_gjwl.href.substring(b+1);if(/(^|&)q=/.test(a)&&a.indexOf("#")==-1&&!/(^|&)cad=h($|
&)/.test(a)){_gjwl.replace("/search?"+a.replace(/(^|&)fp=[^&]*/g,"")+"&cad=h");return 1}}return 0}function _gjp(){!
(window._gjwl.hash&&window._gjuc())&&setTimeout(_gjp,500)};
window._gjp && _gjp()</script><style>td{line-height:.8em;}.gac_m td{line-height:17px;}form{margin-bottom:20px;}body,td,a,p,.h{font-family:arial,sans-
serif}.h{color:#36c;font-size:20px}.q{color:#00c}.ts td{padding:0}.ts{border-collapse:collapse}em{font-weight:bold;font-style:normal}.lst{font-family:arial,sans-
serif;font-size:17px;margin-bottom:0.2em;vertical-align:bottom; }.lsb{-webkit-appearance:button;font-size:15px;height:28px;margin:0.2em;}#gbar{float:left;height:
22px}.gbh,.gbd{border-top:1px solid #c9d7f1;font-size:1px}.gbh{height:0;position:absolute;top:24px;width:100%}#gbi,#gbg,#gbs,#gbm{background:#fff;left:
0;position:absolute;text-align:left;visibility:hidden;z-index:1000}#gbi,#gbg,#gbm{border:1px solid;border-color:#c9d7f1 #36c #36c #a2bae7;z-index:1001}#guser{padding-
bottom:7px !important;text-align:right}#gbar,#guser{font-size:13px;padding-top:1px !important}.gb1,.gb3{zoom:1;margin-right:.5em}.gb2{display:block;padding:.2em .5em}
a.gb1,a.gb2,a.gb3{color:#00c !important}.gb2,.gb3{text-decoration:none}a.gb2:hover{background:#36c;color:#fff !important}</
style><script>google.y={};google.x=function(e,g){google.y[e.id]=[e,g];return false};if(!
window.google)window.google={};window.google.crm={};window.google.cri=0;window.clk=function(c,d,e,g,h,i,j){if(document.images){var a=encodeURIComponent||escape,b=new
Image,f=window.google.cri++;window.google.crm[f]=b;b.onerror=(b.onload=(b.onabort=function(){delete window.google.crm[f]}));b.src=["/url?
sa=T","",d?"&oi="+a(d):"",e?"&cad="+a(e):"","&ct=",a(g||"res"),"&cd=",
a(h),c?"&url="+a(c.replace(/#.*/,"")).replace(/+/g,"%2B"):"","&ei=","TCi6StCGIYv5-AbtwuXFCQ",i].join("")}return true};
window.gbar={qs:function(){},tg:function(e){var o={id:'gbar'};for(i in e)o[i]=e[i];google.x(o,function(){gbar.tg(o)})}};</script></head><body bgcolor=#ffffff
text=#000000 link=#0000cc vlink=#551a8b alink=#ff0000 onload="document.f.q.focus();if(document.images)new Image().src='/images/nav_logo7.png'" topmargin=3
marginheight=3><textarea id=csi style=display:none></textarea><div id=xjsc></div><div id=gbar><nobr><b class=gb1>Web</b> <a href="http://images.google.ch/imghp?
hl=de&tab=wi" onclick=gbar.qs(this) class=gb1>Bilder</a> <a href="http://video.google.ch/?hl=de&tab=wv" onclick=gbar.qs(this) class=gb1>Videos</a> <a href="http://
maps.google.ch/maps?hl=de&tab=wl" onclick=gbar.qs(this) class=gb1>Maps</a> <a href="http://news.google.ch/nwshp?hl=de&tab=wn" onclick=gbar.qs(this) class=gb1>News</a>
<a href="http://groups.google.ch/grphp?hl=de&tab=wg" onclick=gbar.qs(this) class=gb1>Groups</a> <a href="http://mail.google.com/mail/?hl=de&tab=wm" class=gb1>Google
Mail</a> <a href="http://www.google.ch/intl/de/options/" onclick="this.blur();gbar.tg(event);return !1" aria-haspopup=true class=gb3><u>Mehr</u> <small>▼</
small></a><div id=gbi><a href="http://books.google.ch/bkshp?hl=de&tab=wp" onclick=gbar.qs(this) class=gb2>Bücher</a> <a href="http://blogsearch.google.ch/?
Text
hl=de&tab=wb" onclick=gbar.qs(this) class=gb2>Blogs</a> <a href="http://translate.google.ch/?hl=de&tab=wT" onclick=gbar.qs(this) class=gb2>Übersetzer</a> <div
class=gb2><div class=gbd></div></div><a href="http://www.google.com/calendar/render?hl=de&tab=wc" class=gb2>Kalender</a> <a href="http://picasaweb.google.ch/home?
hl=de&tab=wq" onclick=gbar.qs(this) class=gb2>Fotos</a> <a href="http://docs.google.com/?hl=de&tab=wo" class=gb2>Text & Tabellen</a> <a href="http://
www.google.ch/reader/view/?hl=de&tab=wy" class=gb2>Reader</a> <a href="http://sites.google.com/?hl=de&tab=w3" class=gb2>Sites</a> <div class=gb2><div class=gbd></
div></div><a href="http://www.google.ch/intl/de/options/" class=gb2>und noch mehr »</a> </div></nobr></div><div id=guser
width=100%><nobr><b>chris3er@gmail.com</b> | <a href="/url?sa=p&pref=ig&pval=3&q=http://www.google.ch/ig%3Fhl%3Dde%26source%3Diglk&usg=AFQjCNGLD6Z_5KTf-DhRPKvS8-
obNxaoKA">iGoogle</a> | <a href="https://www.google.com/accounts/ManageAccount">Mein Konto</a> | <a href="/accounts/ClearSID?continue=http://www.google.com/accounts/
Logout%3Fcontinue%3Dhttp://www.google.ch/">Abmelden</a><div id=gbg></div></nobr></div><div class=gbh style=left:0></div><div class=gbh style=right:0></div><center><br
clear=all id=lgpd><div align=left style="background:url(/intl/en_com/images/logo_plain.png) no-repeat;height:110px;width:276px" title="Google" id=logo
onload="window.lol&&lol()"><div nowrap style="color:#666;font-size:16px;font-weight:bold;left:208px;position:relative;top:78px">Schweiz</div></div><br><form action="/
search" name=f><table cellpadding=0 cellspacing=0><tr valign=top><td width=25%> </td><td align=center nowrap><input name=hl type=hidden value=de><input
name=source type=hidden value=hp><input autocomplete="off" maxlength=2048 name=q size=55 class=lst title="Google-Suche" value=""><br><input name=btnG type=submit
value="Google-Suche" class=lsb><input name=btnI type=submit value="Auf gut Glück!" class=lsb></td><td nowrap width=25% align=left><font size=-2> <a href=/
advanced_search?hl=de>Erweiterte Suche</a><br> <a href=/preferences?hl=de>Einstellungen</a><br> <a href=/language_tools?hl=de>Sprachtools</a></
font></td></tr><tr><td align=center colspan=3><font size=-1><span style="text-align:left">Suche: <input id=all type=radio name=meta value="" checked><label for=all>
Das Web </label> <input id=lgr type=radio name=meta value="lr=lang_de"><label for=lgr> Seiten auf Deutsch </label> <input id=cty type=radio name=meta
value="cr=countryCH"><label for=cty> Seiten aus der Schweiz </label> </span></font></td></tr></table></form><br><font size=-1>Google.ch angeboten in: <a href="http://
www.google.ch/setprefs?sig=0_W1wrBUnpa1r-vdOLQSf67Nlbx1A=&hl=en">English</a> <a href="http://www.google.ch/setprefs?sig=0_W1wrBUnpa1r-
vdOLQSf67Nlbx1A=&hl=fr">français</a> <a href="http://www.google.ch/setprefs?sig=0_W1wrBUnpa1r-vdOLQSf67Nlbx1A=&hl=it">Italiano</a> <a href="http://www.google.ch/
setprefs?sig=0_W1wrBUnpa1r-vdOLQSf67Nlbx1A=&hl=rm">Rumantsch</a> </font><br><br><br><font size=-1><a href="/intl/de/ads/">Werben mit Google</a> - <a href="/intl/de/
services/">Unternehmensangebote</a> - <a href="/intl/de/about.html">Über Google</a> - <a href="http://www.google.com/ncr">Google.com in English</a></font><p><font
size=-2>©2009 - <a href="/intl/de/privacy.html">Datenschutz</a></font></p></center><div id=xjsd></div><div
id=xjsi><script>if(google.y)google.y.first=[];if(google.y)google.y.first=[];google.dstr=[];google.rein=[];window.setTimeout(function(){var
a=document.createElement("script");a.src="/extern_js/f/CgJkZRICY2grMAo4NiwrMA44BywrMBY4ECwrMBc4AywrMBg4BCwrMCE4IEABLCswJTjJiAEsKzAmOAUsKzAnOAIs/JHPki-qMnHY.js";
(document.getElementById("xjsd")||document.body).appendChild(a)},0);
;google.y.first.push(function(){google.ac.i(document.f,document.f.q,'','')});google.xjs&&google.j&&google.j.xi&&google.j.xi()</script></div><script>(function(){
function a(){google.timers.load.t.ol=(new Date).getTime();google.report&&google.report(google.timers.load,google.kCSI)}
if(window.addEventListener)window.addEventListener("load",a,false);else if(window.attachEvent)window.attachEvent("onload",a);google.timers.load.t.prt=(new
Date).getTime();
})();
</script>
Donnerstag, 15. September 11
10. XBRL rund um die Welt
http://xbrlplanet.org
Donnerstag, 15. September 11
11. XBRL in der Schweiz
Verein gegründet 2008
„Jurisdiktion“ von XII
Mitglieder aus Audit, IT,
Analysten, Treuhand,
Print, Lehre & Forschung
Beobachter Finma, SIX
OR Taxonomie
Mitglied eCH www.xbrl-ch.ch
Donnerstag, 15. September 11
13. Projekt OR Taxonomie
besteht aus GCD & KMU Kontenrahmen
enthält alle Konten bis Stufe Kontenuntergruppen
Sprachen D, E, F, I
ab sofort frei verfügbar in Version 1.0 auf unter
http://www.xbrl-ch.ch/taxonomy
Donnerstag, 15. September 11
14. Dankeschön!
Mitglieder der Arbeitsgruppe
Sergio Gregorio (Bundeskanzlei) für Sprachversionen
IFRS Foundation für die Validierung
Vernehmlasser (veb.ch, ESTV, ZH, TG, SKSF,
Treuhandkammer)
Donnerstag, 15. September 11