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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
                  Students: Daniel Díaz
                             Luciano Repetto
                             Javier Rubianes
 SOUTH AMERICA UNIFIED MARKETS

 1ST Part:
Project SAUM
     3th XBRL International Academic Competition
      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
SOUTH AMERICA UNIFIED MARKETS
               Fundamentals
    Bussines
     Report
                               Human being




                               Human being
     XBRL




                                 Computer


     The first one consider that human being are
     their target audience
SOUTH AMERICA UNIFIED MARKETS
                Fundamentals

                           Brasil               NBC
                         Taxonomy


         XBRL



                         Argentina
                                              FACPCE
                         Taxonomy


      NIC - IASC

   the second one asume that users belong to a
   specific accounting jurisdiction or capital market.
SOUTH AMERICA UNIFIED MARKETS
                        Steps
       MERVAL – Mercado de valores de Buenos Aires
       Leadership Companies of Argentina

       Categories:
          11 Factories
          6 Services
          1 Petroleum
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”
SOUTH AMERICA UNIFIED MARKETS
                         Steps
       IBOVESPA – Bolsa de Sao Paulo
       Leadership Companies of Brasil

       Categories:
          18 Factories
          15 Services
          3 Petroleum
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”
SOUTH AMERICA UNIFIED MARKETS
                         Steps
       IASC Taxonomy – 2002-11-15
       English Labels
       According to IASC – International Accounting
      Standard Board

       Order of Assets
    SOUTH AMERICA UNIFIED MARKETS
                                    Steps




Brazil, Brazil Real                          Argentina, Pesos
 ISO-4217:BRL                                 ISO-4217:ARS




                      USA dólar (ISO-4217:USD)
SOUTH AMERICA UNIFIED MARKETS
                               Steps
   <!-- DOLAR PRICE Preco dolar -->
    <loc xlink: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 -->
     <loc xlink: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 -->
SOUTH AMERICA UNIFIED MARKETS
                   Steps

                         Microsoft ASP – Active Server
                        Pages


                         Microsoft msxml40.dll




       http://www32.brinkster.com/xbrl2003/
                    user: SAUM
                password: xbrl2003
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
SOUTH AMERICA UNIFIED MARKETS
               Fundamentals
    Bussines
     Report                    Human being




                               Human being


     XBRL
                                  Computer




     The first one consider that human being are
     their target audience
SOUTH AMERICA UNIFIED MARKETS




          Questions
  SOUTH AMERICA UNIFIED MARKETS

 2nd Part:
Project EXU
      Developing Argentina´s taxonomy
         Project EXU

               FACPCE
  Federaciòn Argentina de Consejos
Profesionales en Ciencias Económicas



                UNR
   Universidad Nacional de Rosario
                     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
                      Project EXU
                      Special subjects

 Showing inflation impact in Business reports
 Specials views of Financials data
Project EXU




Questions

				
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posted:10/22/2011
language:Spanish
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