Best Practices Board
The purpose of the XBRL International Best Practices Board (BPB) is to manage the production, dissemination and continual improvement of work products that describe methods and processes for successful development, implementation, integration and use of XBRL specifications. The Board is accountable to the International Steering Committee. A principal role of the BPB is the approval of pronouncements on issues relating to practice matters.
Practice matters:
* Include development, implementation, integration, maintenance and usage of XBRL:
* Exclude standards, existing and those under development, that are the province of the XSB.
* Exclude comments or proposals related to operational or organisational aspects of XBRL International or its jurisdictions.
A critical part of achieving success in these tasks will be to charter Practice Working Groups and Task Forces to produce this material.
The BPB is also responsible for publishing working drafts of these pronouncements and seeking comments from a wide constituency. The BPB is entitled to publish Discussion Documents, road maps for work product and other documents that do not bind working group members. Further information on the work being done or planned to be done by the BPB can be found in the BPB Work Plan.
The Board, whose Charter was formally approved in March 2008, does not indicate any change in XBRL specifications. The charter was updated in February 2011 to allow for work product to be produced by Task Forces as well as Working Groups in order to allow for a more flexible and agile organisation. The Best Practices Board consists of 7 members, appointed by the ISC. If you would like to write to the BPB please send an e-mail to bpb@xbrl.org
Best Practices Board Members
Makoto Koizumi
Chair
Makoto Koizumi is an XBRL consultant at Fujitsu Limited, a member of XBRL Japan, and has led Fujitsu’s Global XBRL Initiatives since June 2004. He has several years working experience on XBRL and the business reporting area. He serves on the XBRL International Steering Committee.
Shweta Gupta
Member
Shweta has more than 5 years of experience in designing solutions in the XBRL space. Shweta a post-graduate in finance & a graduate of computer science is well versed with both the domain and the technology. She is working with IRIS as a Chief Solution Architect, of IRIS’s XBRL products and solutions.
She has led several XBRL based national & international projects for Stock Exchanges (The National Stock Exchange, Bombay Stock Exchange, Johannesburg Stock Exchange (JSE)), State Government (State Controller’s Office Nevada). She has also been architecting the taxonomies for India, and IFRS extension taxonomy for South Africa. She has designed many of the XBRL based products within IRIS.
Eric Jarry
Member
Eric Jarry has developed XBRL taxonomies in France and is chairman of the Technology Group of XBRL France. Previously working for Bull and Software AG, Eric joined Bank of France in 2009 to work on XBRL taxonomies and the reporting repository for Banking and Insurance supervision.
With more than 30 years of experience as an IT engineer and architect, Eric has successively worked on micro-programming, operating systems, data communications, distributed transactional systems, security, object and XML technologies. Eric has contributed to standardization in ISO, ECMA, ITU, Open Group and OMG.
Diane Mueller
Member
Diane Mueller is leading development efforts on xfy XBRL product line at Justsystems and focusing on financial industry XML standards. She has been designing and implementing products and applications embedded into mission critical financial and accounting systems at F500 corporations for over 20 years. Diane has been actively involved in development efforts of XBRL standard for the past seven years. She is an at-large member of the International Steering Committee, Chair of the Rendering Working Group, a past at-large member of the XBRL US steering committee, the past chair of the XBRL GL working group and a contributor to the Canadian GAAP XBRL taxonomy.
bpb@xbrl.org
Yossi Newman
Member
Yossef Newman is an Audit Director and program leader for XBRL at Deloitte. He specializes in the application of technology to the audit process with a focus on the financial services industry. During his career Yossef has served a wide range of clients including brokerage and investment firms, government securities dealers and mortgage banking entities. Yossef is an active leader in the global development and adoption of XBRL currently serving as a member of the Steering Committee of XBRL International (“ISC”). He has worked extensively with a wide range of companies, helping them to understand and prepare for XBRL reporting requirements such as the SEC’s XBRL mandate. In addition to his role on the ISC Yossef currently serves as a member of the Best Practices Board of XBRL International and as a member of the XBRL Quality Review Team of the International Accounting Standards Committee Foundation.
Prior to joining Deloitte, Yossef served as a financial accountant with D.E. Shaw & Co. L.P., a high tech investment firm recognized as a leader in algorithmic trading.
Yossef graduated from Touro College in 1994 with a Bachelor of Science degree in Accounting. He is a member of the AICPA and the New York State Society of CPAs.
bpb@xbrl.org
Richard Plotka
Member
Richard Plotka is Executive Vice President of Data Communiqué based in NJ.
Richard has over 20 years experience working with systems and applications, data standardization, formatting and transmission. He was a committee member and co-author of version 2 of the Mortgage Bankers’ Association’s Field Services data format. This format went on to become an ANSII standard. As an analyst for real-time processing systems and an early adopter of EDI and other data transmission protocols, Richard has extensive familiarity with the benefit and need for efficient standards for data communication.
bpb@xbrl.org
Michele Romanelli
Member
Michele Romanelli is a Computer Science graduated from the University of Bari, Italy. He works as an IT project manager at the Banca d’Italia Statistics Department where he has over 15 years of experience in software development for statistic and supervision reporting supply chain. Michele’s experience includes data dictionary modelling and metadata-driven application development to support supervision and statistical analysis.He is a member of the XBRL Network of the Committee of European Banking Supervisors whose responsibilities include the harmonization of the European Banking Supervision frameworks, promoting best practices in Europe as well as delivering the XBRL implementations of both the COREP (Basel II) and FINREP (IFRS) reporting frameworks. He was a member of XBRL Dimensional WG that released the XDT 1.0 specification. Currently he is member of the XBRL Spec WG, XBRL Formula WG and XBRL Versioning WG. He is also Technical Group Coordinator of the Italian XBRL jurisdiction.
