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SAUM South America Unified Markets Facultad de Ciencias Económicas y Estadísticas (UNR) Universidad Nacional de Rosario Advisor: Prof. Jose Luis Pellegrini.

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Presentation on theme: "SAUM South America Unified Markets Facultad de Ciencias Económicas y Estadísticas (UNR) Universidad Nacional de Rosario Advisor: Prof. Jose Luis Pellegrini."— Presentation transcript:

1 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

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

3 Enrique Bonsón “The role of XBRL in Europe” The International Journal of Digital Accounting Research “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” SOUTH AMERICA UNIFIED MARKETS Fundamentals

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

5 NBC FACPCE XBRL Brasil Taxonomy Argentina Taxonomy NIC - IASC SOUTH AMERICA UNIFIED MARKETS Fundamentals the second one asume that users belong to a specific 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 –  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 –  Protugues Labels  Developed according to Boneco – Normas Brasileras de Contabilidade  Permanent Assets -> “Ativo Permanente”

10 SOUTH AMERICA UNIFIED MARKETS Steps  IASC Taxonomy –  English Labels  According to IASC – International Accounting Standard Board  Order of Assets

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

12 SOUTH AMERICA UNIFIED MARKETS Steps Cotizacion del Dolar - Preco do dolar -

13 SOUTH AMERICA UNIFIED MARKETS Steps  user: SAUM password: xbrl2003  Microsoft ASP – Active Server Pages  Microsoft msxml40.dll

14 SOUTH AMERICA UNIFIED MARKETS Steps  Download: user: SAUM password: xbrl2003  Microsoft Visual Basic 6.00  Microsoft msxml40.dll – Internet explorer 6.00

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

16 SOUTH AMERICA UNIFIED MARKETS Questions

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

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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