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1、XBRL GL and IFRS Working Together A Supply Chain Use Case,Josef Macdonald IASC Foundation XBRL Practice Fellow Bartosz Ochocki IASC Foundation XBRL Team Maciej Piechocki IASC Foundation XBRL Team Harald Schmitt IASC Foundation XBRL Team,Bridging the “GAAP”,Agenda,Introduction Financial Reporting Sup
2、ply Chain XBRL GL & XBRL FR Consolidation of Financial Statements Multi-GAAP Reporting Audit Trail/ Verifying FS Show Case,Business Operations,Processes,Internal Financial Reporting,Participants,Auditors,Trading Partners,Investors,Financial Publishers and Data Aggregators,Regulators,Software Vendors
3、,Management Accountants,Entities (Public Corporations, SMEs, Public Sector Entities),Central Banks,External Financial Reporting,Economic Policymaking,Investment, Lending, Regulation,Financial Reporting Supply Chain,XBRL Taxonomies and Extension Taxonomies (statistics, central banks, tax, others),XBR
4、L GL Journal Taxonomies,XBRL GAAP Taxonomies, IFRS-GP, US-GAAP, etc.,XBRL GL & XBRL FR,Consolidation of Financial Statements,XBRL GL,XBRL GL,XBRL GL,Subsidiaries AIS,Holding AIS,IFRS GP,External Systems (external data collectors),XBRL GL,Multi-GAAP Reporting,IFRS GP,XBRL FR,XBRL FR,XBRL GL,Reporting
5、 System,External Systems (external data collectors),Tax FS,Holding,XBRL GL,Audit Trail/ Verifying FS,XBRL GL,XBRL GL,XBRL GL,Subsidiaries,Holding Audit Platform,IFRS GP,Auditor System,Subsidiaries AIS,Subsidiaries Reporting Systems,GL,GL,GL,Holding AIS,Holding Reporting System,GL,GL,FR,FR,FR,Other H
6、olding Systems,Decision Support,Business Intelligence,Databases,GL,GL,GL,Other Subsidiaries Systems,Decision Support,Business Intelligence,Databases,GL,GL,GL,External Systems (authorities),FR,FR,FR,IFRS,Tax,Local GAAP,External Systems (authorities),IFRS,Tax,Local GAAP,FR,FR,FR,GL Infor- mation,Internal Audit,Internal Audit,External Audit,External Audit,Summary,GL,GL,Presented by the IASC Foundation XBRL Team,