ES ESEF EF impli plicatio cations ns on n SBR BR p program ograms in Eur n Europe ope Frans ns Hietbrink etbrink Strategic Advisor eGovernment Netherlands Tax Administration Chair SBR Working Group of XBRL Europe
SBR BR i in n the Netherl therlands: ands: - stakehol akeholders ders 600.000 companies Receiving 99% of annual reports party 1 Business Chain Data Chamber of Processes Commerce Technology Intermediairy Receiving 12.000 administrative service 900.000 annual reports in 2017: providers party 3 - 835.000 micro - 50.000 small 300 softwaresuppliers - 10.000 medium - 500 large
SBR BR i in n the Netherl therlands: ands: - framework mework fo for ann nnua ual reporting orting: : small/ all/mediu medium/lar m/large XBRL-Report: Assurance: • • XBRL-report must give fair view Core Taxonomy • • XBRL-audit statement: Optional: Preparer Extensions • report gives fair view • Consistent Presentation rules: • uses NBA-Taxonomy • company • signed • auditor • XBRL-report and XBRL-audit statement are linked • business register • • users independently from filing-portal Testingfacilities: • Optional: Assurance • softwaredevelopers • filers • Identification of supplier and reporting company (and auditor)
SBR BR i in n the Netherl therlands: ands: - ES ESEF EF ESEF ES EF V mode XHTML + XHTML XBRL size listed V V (subsidiary) nationa nal listed V V discr cretion tion (Dutch Gaap) ESEF EF listed V (IFRS)
SBR BR i in n the Netherl therlands: ands: - roadmap admap before be fore ESEF ESEF mode SBR online paper )* service size ended financial V V small year 2015 ended financial V V year 2016 medium since mid from 2016 2015 except !!! V X ends financial large from mid year 2018? 2016 5
SBR BR i in n the Netherl therlands: ands: - roadmap admap before be fore ESEF ESEF mode SBR online paper )* mode XBRL XHTML + XHTML service XBRL size size = SBR ended financial V V small policy icy optio ion year 2015 ended financial V V medium year 2016 V V V medium (related to since mid from 2016 listed) 2015 except !!! large V X V V V ends financial (Dutch Gaap large from mid year 2018? 2016 5
SBR BR i in n the Netherl therlands: ands: - roadmap admap be before fore ESEF ESEF inc nclud luding ing ES ESEF EF V mode SBR online paper )* mode XBRL XHTML + XHTML service XBRL size size = SBR ended financial V V small policy icy optio ion year 2015 ended financial V V medium year 2016 V V V medium (related to since mid from 2016 listed) 2015 except !!! large V X V V V ends financial (Dutch Gaap large from mid year 2018? listed V V 2016 5 (subsidiary) nationa nal listed V V discr cretion tion (Dutch Gaap) ESEF EF listed V (IFRS)
SBR BR i in n the Netherl therlands: ands: - implementation lementation of ESE f ESEF: : issues ues IFRS-taxonomy: Filing: • • IFRS-architecture iXBRL <-> NT-architecture XBRL will Digipoort be used for filing with National Competent Authority (AFM)? • will NCA and Business Register communicate via Rendering: Digipoort? • XBRL + Consistent Presentation can be used to create iXBRL (and PFD and HTML and ...) Policy: • are other medium-sized companies allowed to use Assurance: iXBRL? • xpath is based upon XBRL (to exclude date of adoption) • are small companies allowed to use iXBRL does it work with iXBRL? • do they have to tag all information? • will SBR-Assurance be applied to iXBRL-reports?
TH THAN ANK YOU K YOU
Recommend
More recommend
