mariette lokin february 2009 experiences and lessons learned
DESCRIPTION
Objects Reducing Administrative Burdens Annual accounts, Ministry of Justice (Civil Code) Using XBRL-FRTRANSCRIPT
Mariette LokinFebruary 2009
Experiences and lessons learned
Index
ObjectsApproachExperiencesLessons learnedBeyond NTP
Objects
Reducing Administrative BurdensAnnual accounts, Ministry of Justice (Civil Code)Using XBRL-FR
Approach
Co-operation with Ministry of Finance
Sharing advantages: tax and statisticsBuilding a taxonomyDeveloping a process infrastructureCreating preconditions, not obligations
Starting point
Tax office
Regulatory bodies
Chamber of commerce
Statistics
Bank
request
request
request
request
request
Company
Request
Monitoring bodies
Auditor
Tax advisor
Software supplier 1
Software supplier 2
Desired situation
Tax office
Chamber of Commerce
Statistics
Statistics
Tax
Annual accounts
Taxonomy
Taxonomy
TaxonomyBusiness
IntermediaryEntrepreneur
Computer
FinancieelSysteem
TaxonomyR1R2R3
SOA
Intermediary
Service Bus
Proces Server
ServicesEnterprise
Ch. of Comm
Tax
Stats
Aanlever service
IntegrityCheck
Authentication
Delivery service
Bezorg service
Return info service
Verification
Status infoservice
Validation Service
Autorisation
Externe services
Experiences
NormalisationHarmonisationOptimization of the reporting chainMultiple regulatory reportingAn authorized taxonomyRestoring the link between legislation and administration
Experiences
Common understanding, individual interests
AgenciesMarket (intermediaries, software vendors)Representative bodies
Creating momentum, recognizing different agenda’sNeed for moderation: covenant between government and market
Lessons learnedSemantic interoperability starts in legislationLegitimacy is undisputed, but success is dependant of adoption by agencies and market
Support the reporting and compliance process of a business: it’s not just another ‘export-format’.Actual fulfilment of preconditions: market- and agency-sufficient, in time, protecting investmentsCreate a critical mass by supporting early adopters
You can only eat an elephant bite by bite
Beyond NTP
Substantial change in reporting chainsMarket: dis-intermediation, shift from commodity to value added services, role in supervision (horizontal monitoring)Agencies: multiple regulatory monitoring
Applying the concept of standardization in data and processes in other chains: Standard Business ReportingFrom reducing admin burdens to ensuring legislative quality
Beyond NTP II
Taxonomy management is crucial
Moderator
Annual accounting(Civil Code)
Directives of the Counsel for annual accounting
Statistics
Tax legislation
Beyond NTP III
Towards generic metadata in legislation
XML-based drafting: guarding harmonization in the processPlanning and control in view of versioningAutomatic consolidationFacilitating the building of taxonomies
LEGIS programme
http://www.xbrl-ntp.nl/englishhttp://www.sbrconference.nl/en/