The Chart of Accounts: a departmental standard - XBRL

The Chart of Accounts: a departmental standard - XBRL

E-filing at Statistics Canada 11th XBRL International Conference April 26-29, 2005 Statistics Canada mandate Collect, compile, analyse and publish statistics on Canadian society and economy Traditionnally through questionnaires, telephone interviews

Some EDI with public institutions More demand/interest in on-line reporting by businesses and households Business reporting In business reporting supply chain, STC is Financial publisher and data aggregator Why collect business financials? Publish on performance of Canadian businesses Publish on investement and capital stock

Compile and publish national accounts Big picture for business financials at STC XBRL-based EDR for large firms SNA COA

GIFI-based EDR for small firms Explicit conversion rules Pre-pilot Pre-pilot conducted with consortium member

Succesfully produced, transmitted, consumed XBRL instance document Difficult to establish cost-benefit for small to medium companies Respondents not currently ready to routinely produce XBRL instance documents Adoption Pilot Projects Objective: Experiment and evaluate various ereporting business processes Criteria:

Single window reporting Reduced response burden Same or better quality information Reduced processing costs

Options Push or pull approaches Push: Equivalent to sending out and filling questionnaire Pull: Process where STC reaches into the companys systems to pull out financial data Taxonomy STC extension Canadian GAAP

Options (contd) Mapping from company systems: From company GL From company PFS They map and store We map and store Next steps Recruit participants

Profile accounting structure Enterprise level Profit centre/cost centre levels Map company accounts Enable single window reporting Promote single window e-filing for all large respondents

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