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SAUM South America Unified Markets

SAUM South America Unified Markets. Facultad de Ciencias Económicas y Estadísticas. (UNR) Universidad Nacional de Rosario. Advisor: Prof. Jose Luis Pellegrini Students: Daniel Díaz Luciano Repetto Javier Rubianes. SOUTH AMERICA UNIFIED MARKETS. 1 ST Part:

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SAUM South America Unified Markets

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  1. SAUMSouth America Unified Markets Facultad de Ciencias Económicas y Estadísticas (UNR) Universidad Nacional de Rosario Advisor: Prof. Jose Luis Pellegrini Students: Daniel Díaz Luciano Repetto Javier Rubianes

  2. SOUTH AMERICA UNIFIED MARKETS • 1ST Part: Project SAUM 3th XBRL International Academic Competition

  3. SOUTH AMERICA UNIFIED MARKETS Fundamentals “Digital financial Statements have been designed under two main hypothesis: The first one consider that human being are their target audience the second one asume that users belong to a specific accounting jurisdiction or capital market. Obviusly, these hypothesis are no longer accepted” Enrique Bonsón “The role of XBRL in Europe” The International Journal of Digital Accounting Research

  4. Human being Human being Computer SOUTH AMERICA UNIFIED MARKETS Fundamentals Bussines Report XBRL The first one consider that human being are their target audience

  5. SOUTH AMERICA UNIFIED MARKETS Fundamentals NBC Brasil Taxonomy XBRL FACPCE Argentina Taxonomy NIC - IASC the second one asume that users belong to aspecific accounting jurisdiction or capital market.

  6. SOUTH AMERICA UNIFIED MARKETS Steps • MERVAL – Mercado de valores de Buenos Aires • Leadership Companies of Argentina • Categories: • 11 Factories • 6 Services • 1 Petroleum

  7. SOUTH AMERICA UNIFIED MARKETS Steps • Argentina´s reduced taxonomy • Based on IASC Taxonomy – 2002-11-15 • Spanish Labels • Developed according to Resoluciones Técnicas of Federación Argentina de Consejos Profesionales en Ciencias Económicas (FACPCE) • Non Current Inventories -> “Bienes de Cambio no Corrientes”

  8. SOUTH AMERICA UNIFIED MARKETS Steps • IBOVESPA – Bolsa de Sao Paulo • Leadership Companies of Brasil • Categories: • 18 Factories • 15 Services • 3 Petroleum

  9. SOUTH AMERICA UNIFIED MARKETS Steps • Brasil´s reduced taxonomy • Based on IASC Taxonomy – 2002-11-15 • Protugues Labels • Developed according to Boneco – Normas Brasileras de Contabilidade • Permanent Assets -> “Ativo Permanente”

  10. SOUTH AMERICA UNIFIED MARKETS Steps • IASC Taxonomy – 2002-11-15 • English Labels • According to IASC – International Accounting Standard Board • Order of Assets

  11. SOUTH AMERICA UNIFIED MARKETS Steps Argentina, Pesos ISO-4217:ARS Brazil, Brazil Real ISO-4217:BRL USA dólar (ISO-4217:USD)

  12. SOUTH AMERICA UNIFIED MARKETS Steps <!--DOLAR PRICE Preco dolar --><locxlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DolarPrice" xlink:label="iascf-pfs_DolarPrice" xlink:title="iascf-pfs_DolarPrice" /><label xlink:type="resource" xlink:label="_iascf-pfs_DolarPrice_link" xlink:title="iascf-pfs_DolarPrice" xlink:role="http://www.xbrl.org/linkprops/label/standard" xml:lang="pt-br">Preco do dolar</label> - <!--DOLAR PRICE Preco dolar --> <!--DOLAR PRICE Precio del dolar --> <locxlink:type="locator" xlink:href="ias-ci-pfs-2002-11-15.xsd#iascf-pfs_DolarPrice" xlink:label="iascf-pfs_DolarPrice" xlink:title="iascf-pfs_DolarPrice" /><label xlink:type="resource" xlink:label="_iascf-pfs_DolarPrice_link" xlink:title="iascf-pfs_DolarPrice" xlink:role="http://www.xbrl.org/linkprops/label/standard" xml:lang="es-ar">Cotizacion del Dolar</label> - <!--DOLAR PRICE Precio del dolar -->

  13. SOUTH AMERICA UNIFIED MARKETS Steps • Microsoft ASP – Active Server Pages • Microsoft msxml40.dll • http://www32.brinkster.com/xbrl2003/ • user: SAUM • password: xbrl2003

  14. SOUTH AMERICA UNIFIED MARKETS Steps • Microsoft Visual Basic 6.00 • Microsoft msxml40.dll – Internet explorer 6.00 • Download: http://www32.brinkster.com/xbrl2003/ • user: SAUM • password: xbrl2003

  15. Human being Human being Computer SOUTH AMERICA UNIFIED MARKETS Fundamentals Bussines Report XBRL The first one consider that human being are their target audience

  16. SOUTH AMERICA UNIFIED MARKETS Questions

  17. SOUTH AMERICA UNIFIED MARKETS • 2nd Part: Project EXU Developing Argentina´s taxonomy

  18. Project EXU FACPCE Federaciòn Argentina de Consejos Profesionales en Ciencias Económicas UNR Universidad Nacional de Rosario

  19. Project EXU Goals • Framework to develop Argentina´s XBRL taxonomy • web site • Different taxonomy documents as the same time • Different versions of the same XBRL taxonomy document • Managing different groups schedules • Easy to use enviroment for developing taxonomies • Open framework to others Latin American countries

  20. Project EXU Special subjects • Showing inflation impact in Business reports • Specials views of Financials data

  21. Project EXU Questions

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