XBRL GL and IFRS Working Together A Supply Chain …：XBRL GL和国际合作的供应链….pptVIP

XBRL GL and IFRS Working TogetherA 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 Agenda Introduction Financial Reporting Supply Chain XBRL GL XBRL FR Consolidation of Financial Statements Multi-GAAP Reporting Audit Trail/ Verifying FS Show Case Financial Reporting Supply Chain XBRL GL XBRL FR Consolidation of Financial Statements Multi-GAAP Reporting Audit Trail/ Verifying FS Summary Presented by the IASC Foundation XBRL Team * Bridging the ‘GAAP’ - XBRL GL and IFRS Working Together Business Operations Processes Internal Financial Reporting Participants Auditors Trading Partners Investors Financial Publishers and Data Aggregators Regulators Software Vendors Management Accountants Entities (Public Corporations, SMEs, Public Sector Entities) Central Banks External Financial Reporting Economic Policymaking Investment, Lending, Regulation XBRL Taxonomies and Extension Taxonomies (statistics, central banks, tax, others) XBRL GL Journal Taxonomies XBRL GAAP Taxonomies, IFRS-GP, US-GAAP, etc. XBRL GL XBRL GL XBRL GL Subsidiaries AIS Holding AIS IFRS GP External Systems (external data collectors) XBRL GL IFRS GP XBRL FR XBRL FR XBRL GL Reporting System External Systems (external data collectors) Tax FS … Holding XBRL GL 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 Holding 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 GL GL