Standards Board

The XBRL International Standards Board (XSB) is responsible for managing the production of the consortium's technical materials. It is charged with setting priorities for the creation of new material and ensuring all material is of a uniformly high quality, with the goal of accelerating adoption of XBRL around the world.

The Board is accountable to the XII Board of Directors. Its specific tasks include:

  • Increasing uniformly the quality, consistency and stability of XBRL International technical material.
  • Raising the level of openness and formality of the XBRL International standards setting process.
  • Managing the process more actively, resulting in improved interoperability which will accelerate adoption of XBRL.

A critical part of achieving success in these tasks has been to create the Technical Working Groups - Processes and Procedures document which has been adopted as one of the governing documents of the consortium.

The creation of the Board, whose charter was formally approved in August 2006 and amended in April 2009, does not indicate any change in the basic XBRL specification and related material. The stability of XBRL is one of the key criteria for the success of the Board and the standard itself.

The board will, from time to time, publish a summary of the recent, current and planned activities for which it is responsible. The latest such summary is available here. This was last updated 2010-10-26.


Members of the Board and their biographies:
 

Conor O'Kelly
Chair

Conor O'Kelly is 1st Vice Chairman of XBRL International and a member of the XBRL International Board of Directors. Conor has chaired many XBRL committees and working groups including XBRL Europe, the consortium of European XBRL Members and XBRL Ireland. He represents Ireland on the International Steering Committee of XBRL International.  He is a Fellow of Chartered Accountants Ireland with an MSc in IT Management. He has twelve years background in global IT managed services outsourcing, global project management and strategic IT business planning with Hewlett Packard Corp. and Ericsson.  Mr. O'Kelly is a past member of Council of Chartered Accountants Ireland.
XSBChair@xbrl.org

Olive Browne
Member

Olive Browne is a Senior Manager on the XBRL Assurance Services team at PricewaterhouseCoopers LLP in London, where she helps corporate clients to comply with HMRC’s iXBRL mandate for Corporate Tax filing in the UK. She is involved in the delivery of PwC’s managed tagging service and also helps clients to assess available solutions. She has a deep knowledge of the XBRL landscape and since 2005 she has been discussing requirements and influencing XBRL and iXBRL solution development with regulators, software vendors and clients.

At Microsoft, as International Product Planner she led Compliance and Standards planning across the entire Office Suite, which is how XBRL first came to her attention. Subsequently, as XBRL Initiative Lead at Microsoft in Seattle, Olive evangelised XBRL with key internal and external stakeholders and worked closely with the incubation and licensing of a cloud-based XBRL solution. She has also been Product Marketing Manager at CoreFiling in Oxford.

Complementing her software background and client-facing expertise, Olive has an MBA and a primary degree in Education. 

XSB@xbrl.org

Herm Fischer
Member

For XBRL International, Herm has contributed to the 2.0 and 2.1 versions of XBRL, and its dimensions, formula, versioning, and rendering modules.  He currently chairs the Formula Working Group and is vice chair of the Base Specification and Maintenance Working Group.  He is a developer of the XBRL Formula conformance test suite and extensions module specifications, versioning relationship and dimensions overview and specifications, and an editor of the rendering requirements.  He was a volunteer contributor to the 2007 XBRL US GAAP Project.

For Mark V Systems, he is involved in XBRL standards development and tools, and web servers.  Previously he was involved with graphical-based design and analysis software, and public standards for the US DoD (Ada), the EEC Esprit program (PCTE), the Electronic Industries Association, and the Council of Defense and Space Industry Associations.

Formerly with UBmatrix, Inc, he was the designer and implementer of "Taxonomy Designer", and implementer of formula editors and formula language processors for XBRL working draft versions.  He implemented dimensional taxonomy editing and execution analysis.  He participated in development of SEC validation formulas, test suite and production integration.  His XBRL execution processors have been in production use by the FDIC and NEC/SMBC.

A Los Angeles native, his MS and BS are from UCLA.
XSB@xbrl.org

Chethan Gorur
Member

Chethan Gorur is the Director of Interactive Data at Trintech, a global provider of Financial Governance/Risk/Compliance products, where he leads the product strategy & development efforts for XBRL-enabled Financial Reporting.

Prior to Trintech, Chethan was a key member of the XBRL compliance/product strategy team at Microsoft. In that role he was involved in development of XBRL filings, incubating a cloud-based XBRL offering and in leveraging XBRL to power Investor Relation sites. In addition, he has Program Managed initiatives for Biz Talk Server – Microsoft’s SOA platform.

Previously Chethan held product leadership positions at i2 technologies and IBM - where he was responsible for overseeing the delivery of Cloud-based/Packaged Enterprise products from incubation to maturity. Based in Dallas, Chethan has background in the product management, technology architecture and delivery of .NET/Java based application platforms in financial reporting & supply chain domains.
XSB@xbrl.org

Roland Hommes
Member

Roland Hommes has been active in the area of data modelling for electronic data interchange (EDI) since 1998 both as employee and since 2005 as a private consultant. Before that he gained 10 years of experience in various positions as a data administrator mostly in the bank and insurance industry in the Netherlands. As consultant he has been involved from the start of the Dutch SBR-NL project, currently as their lead-architect, and contributed on various parts of the XBRL standards like Formula, Versioning and Taxonomy Architecture.

Roland is considered a leading expert in applying the XBRL standard in complex multi governmental cooperative organizations, and holds the position of chair of the Quality Review Team of the IASB since 2008. He is also involved in implementing other international standards like UBL and HR-XML within Dutch business to government communication, and is co-founder of the (Dutch) insurance industry EDI standard.

He holds a BSc from the Amsterdam HES and lives in Baarn, The Netherlands.
XSB@xbrl.org

Victor Morilla
Member

Víctor Morilla is, since 2005, a project manager in the Bank of Spain where he is focused on delivering financial reporting solutions for the Regulatory Banking Department. He is one of the principal authors of the COREP and FINREP taxonomies and their Spanish extensions. He is a member of the XBRL Network of the Committee of European Banking Supervisors, the XBRL Quality Review Team of the IASC Foundation and Vice-Chairman of the Formula Working Group of XBRL International.

Víctor graduated, in 1994, as a Telecommunications Engineer from the Polytechnic University of Madrid. He completed his Master Thesis with distinction at the Artificial Intelligence Department at this University, in collaboration with the Linguistics Chair of the Autónoma University of Madrid. He started his professional career in 1994 at the research and development branch of a multinational telecommunications company where he developed management systems and worked on the analysis of standard telecommunications protocols. In 2000, he moved to the IT department of the holding company of the group where he specialized in business intelligence and financial reporting supply chain related systems, from where he joined the Bank of Spain in 2005.

Victor will commence his term on the XSB as of 2011-09-01
XSB@xbrl.org

Maciej Piechocki
Member

Dr. Maciej Piechocki is Director of Disclosure Management and XBRL at cundus AG. Maciej is also member of the XBRL Standards Board.

Before joining cundus AG Maciej Piechocki was Senior Project Manager at the International Financial Reporting Standards (IFRS) Foundation. He was responsible for the technological development of the IFRS Taxonomy and other global IFRS and XBRL initiatives. Maciej was also involved in formulating the IFRS Foundation’s global outreach strategy to promote understanding and adoption of XBRL, encourage convergence and co-operation, and to establish best practice.

Before joining the IFRS Foundation, Maciej was Head of the Competence Centre Information Logistics (Chair of Information Systems) at the Freiberg University of Technology. He was responsible for the centre’s business plan and strategic orientations, and led a team conducting projects in data warehousing, information logistics and ontologies. Maciej has also acted as an advisor on a number XBRL projects for the National Bank of Austria, the Polish Stock Exchange, and other commercial banks and software vendors.

Maciej holds PhD in Economics (dr. rer. pol.) with a major in Management Information Systems. His doctoral dissertation on “XBRL Financial Reporting Supply Chain Architecture” was recognised by the American Accounting Association with a Strategic Emerging Technologies Outstanding Dissertation Award. Maciej also holds MSc in Management and Marketing from the University of Economics in Poznan, Poland where he majored in Investment and Corporate Financial Strategy, as well as MSc in Business Administration from the Freiberg University of Technology, Germany with majors in Information Technologies and Information Systems, Accounting and Corporate Governance.

Maciej has authored and edited several books and numerous articles - “XBRL for Interactive Data: Engineering the Information Value Chain” and “New Dimensions of Business Reporting & XBRL”.
XSB@xbrl.org


Ray Lam
Member

Raymond Lam is a software architect with 19 years of systems development experience and over a decade of experience in the design of XML information systems. His work has ranged from thick-client desktop applications written in C++ for the Windows platform to distributed multi-server systems written in Java for Linux-based platforms.

Raymond has been involved with XML since its inception, having contributed to XML projects in such industries as technology, banking, government, retail and manufacturing. Raymond is also a presenter for Justsystems at XBRL conferences, and has been a college instructor where he has taught courses on XML and software development.

In his role as lead XBRL architect for Justsystems, Raymond headed up the team responsible for XMetaL’s XBRL processor, a processor that leads the industry in processing efficiency and performance.  Under his leadership, the team integrated the XBRL processor into several developer-oriented tools and end-user applications, including an industry-first online XBRL instance viewer and validator.

Ray is currently on sabbatical from his XSB position while he leads the initial stages of the XSB's strategic initiatives, specifically the development of the Abstract Model of XBRL and the work on Comparability.
XSB@xbrl.org

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