BRAZIL GAAP Commercial and Industrial Taxonomy

 

 

Authors 

Fernando Avila, Denys Roman, Artur Bueno, Edmir Lopes de Carvalho, Prof. Marici Sakata,  revised and coordinated by Prof. Edson Luiz Riccio – TECSI LAB

Date 

30 October 2008

Version 

1.0

Status

Draft

Circulation 

Public after XBRL International approval

Approval Level

XBRL International Acknowledged

Scope

Brazil General Accepted Accounting Practice (GAAP) as of 31 December 2007.

Owner

TECSI

Specification version

 

Contact

elriccio@usp.br

Comments

This is a draft for initial XBRL 2.1 implementation trials in the Brazil.

Namespace

http://www.tecsi.fea.usp.br/br/ind/ci/br-ci-2007-05-23.xsd

Namespace prefix

br-gaap-ci

Physical location of taxonomy files

http://www.tecsi.fea.usp.br/br/ind/ci/br-ci-2007-05-23.xsd

  (Schema)

 

http://www.tecsi.fea.usp.br/br/ind/ci/br-ci-2007-05-23-label.xml

 (Label linkbase)

 

http://www.tecsi.fea.usp.br/br/ind/ci/br-ci-2007-05-23-presentation.xml

 (Presentation linkbase)

 

http://www.tecsi.fea.usp.br/br/ind/ci/br-ci-2007-05-23-calculation.xml

 (Calculation linkbase)

 

http://www.tecsi.fea.usp.br/br/ind/ci/br-ci-2007-05-23-reference.xml

 (Reference linkbase)

Summary document

http://www.tecsi.fea.usp.br/br/ind/ci/br-ci-2007-05-23.doc

All files, including validation and explanatory information.

http://www.tecsi.fea.usp.br/br/ind/ci/br-ci-2007-05-23.zip

References to other taxonomies

None.

 

 

Summary

 

This document summarises the requirements which a financial reporting taxonomy must meet to achieve Acknowledged status from XBRL International.  It provides a set of instructions for submitters of taxonomies seeking Acknowledgement.

 

Its requirements are based on the XBRL Taxonomy Recognition Process [TRP] which defines all aspects of the XBRL International taxonomy recognition processes.  It also reflects XBRL International website guidelines which supplement the TRP.  The document is intended to help submitters by:

 

1.     Separating out the parts of the process which apply purely to Acknowledgement of financial reporting taxonomies. 

 

2.     Providing a simple statement of instructions.

 

In the case of any doubt over requirements, the detailed statements in the TRP will prevail over this document.  Those who wish to understand the recognition process in detail should consult the TRP.

 

The document assumes familiarity with the basic processes of taxonomy development and the main principles of Acknowledgement for financial reporting taxonomies as set out on the XBRL International website.

 

It summarises the information which must be supplied with a taxonomy submitted for Acknowledgement, the form and means of submission and the basic process that will be followed by XBRL International following submission.

 


CONTENTS

 

4.1         Hosting by XBRL International    4

4.2      Hosting by an Alternative Site                                                                                    4

5.    Submission Process.................................................................................................... 5

6.    Acknowledgement Process.......................................................................................... 5

APPENDICES...................................................................................................................... 6

A.    References................................................................................................................... 6

B.    Revision History........................................................................................................... 6

 

 


1.         Basic Requirements for Acknowledgement

 

To achieve Acknowledgement, a taxonomy MUST:

 

1           Comply with the latest version of the XBRL Specification. 

 

2           Have at least a minimum set of documentation which identifies key facts about the taxonomy and includes certain statements on copyright and other legal issues.

 

Under certain circumstances, taxonomies may be Acknowledged against older versions of the Specification.  However, this is not the normal case and owners who wish to take advantage of this provision should consult both the [TRP] and the latest information on the XBRL website on Taxonomy Recognition. 

 

2.         Compliance with the XBRL Specification - Technical Tests

 

Brazilian taxonomy was tested in three XBRL validators: UB Matrix, Fujitsu and Core Filling.

 

 

Taxonomy owners MUST confirm that their taxonomy is fully valid against the XBRL Specification by testing it in at least two validators from the XBRL International list of XBRL Compliance test applications.  This list is published via the Taxonomy Recognition page of the XBRL website.

 

Owners MUST include the test reports from these applications as part of their submission of the taxonomy.

 

Any taxonomy which fails such compliance tests will not be considered for Acknowledgement.

 

 

3.         Taxonomy Documentation

 

·                Official name of the taxonomy.

 

 

 

Taxonomy owners MUST submit a summary document in English with their taxonomy covering at least the following information. 

 

·                Official name of the taxonomy.

·                Purpose and scope of the taxonomy.

·                Owners of the taxonomy.

·                Date of issue.

·                Status of the taxonomy (valid values are draft or complete).

·                The version of the specification on which the taxonomy is based.

·                The recognition level sought from XBRL International (valid values are XII Approved or XII Acknowledged).

·                Contact details for further information on the taxonomy.

·                Namespace

·                Namespace Prefix

·                URLs of the location of the taxonomy files.

·                Description of references to other taxonomies, if any.

 

This is a minimum for recognition - not a recommendation on the desirable level of documentation.  In general, taxonomy users will benefit from additional explanatory documentation, including printouts of elements and sample instance documents. All documentation other than the summary document MAY be in languages determined by taxonomy owners.

 

A sample template showing the layout of the summary information is available via the Taxonomy Recognition page on the website.  The layout is purely for illustration.  The Acknowledged taxonomy listing on the website shows other examples.

 

The summary document MUST also include standard legal statements covering royalty-free use, copyright and liability.  These are available via the Taxonomy Recognition page on the website.  They may be updated from time-to-time.

 

Taxonomy owners SHOULD NOT include the URLs of taxonomy files in documentation other than the summary document; instead they should cross-reference to the summary document for this information.  This is to avoid time-consuming or complex amendments to documents and website references if a taxonomy filename or URL is revised.

 

Taxonomy owners SHOULD provide each type of supporting or explanatory documentation in one single format, preferably an open one such as HTML.

 

If owners are submitting further information such as printouts of elements and instance documents for publication on the XBRL International website, the zip files MUST be separated as follows: 

 

·                Zip containing taxonomy files, summary document and explanatory taxonomy documentation only.

·                Zip containing any printouts of taxonomy elements (for example in HTML or PDF).

·                Zip(s) containing instance documents.

 

This separation of zip files is to enable efficient management and review. 

 

4.         Taxonomy Naming, Files and Hosting

 

Brazilian taxonomy will be hosted by a Local Alternative Site. Initially, provisory hosted by http://www.tecsi.fea.usp.br  (first XBRL development lab at São Paulo University).

Following XBRL International path naming convention, submitted Brazilian taxonomy indicates: 

 

http://www.tecsi.fea.usp.br/ind/ci/br-ci-2007-05-23.xsd

 


5.         Submission Process

 

Taxonomy owners seeking Acknowledgement MUST submit the zip(s) containing all the taxonomy files and test reports confirming validity to trtf@xbrl.org..

 

If taxonomy owners do not receive a message confirming receipt within seven working days, they SHOULD follow up with an e-mail to info@xbrl.org.

 

Non-members as well as members or XBRL International may apply for Acknowledgement, but XBRL International reserves the right to apply a different level of fees to applications from non-members.  Fee structures may be published via the Taxonomy Recognition page on the website or established via enquiry to trtf@xbrl.org.

 

6.         Acknowledgement Process

 

XBRL International will advise the taxonomy owners of the progress of the application, confirming Acknowledgement or explaining the reasons for any refusal.  Owners may appeal to the XBRL International Steering Committee against any refusal or if they have no decision on their application within 120 days.

 

If Acknowledged, the taxonomy will be listed on the appropriate XBRL International website pages and, if it is being hosted by XBRL International, it will be added to the appropriate XBRL International URLs.

 

The inclusion of a taxonomy on the official Acknowledged list of XBRL International is NOT perpetual.  XBRL International will decide from time-to-time on which versions of the XBRL Specification the official Acknowledged list should be based.  It MAY, at its discretion, suspend the Acknowledged status of a taxonomy based on old, superseded Acknowledgement criteria and remove references to the taxonomy from the XBRL International web site.  It will give owners at least 90 days notice before doing so.  Any such taxonomy that is hosted on the XBRL International web site will continue to be archived on the site on its URLs.

 


APPENDICES

 

A.        References

 

[TRP]                         XBRL Taxonomy Recognition Process, Recommendation, dated 2007-11-17

 

[SPEC]                      XBRL International Specification, Version 2.1, dated 2003-12-31, with Corrected Errata dated 2008-07-02.

 

B.        Revision History

 

Date

Author

Summary of changes

14 Oct 2004

Calvert

First draft based on TAP of 14 October 2004.

28 Oct 2004

Calvert

A few minor edits for consistency and to reflect name change of TAP to TRP.  Updated status to Candidate Recommendation.

4 Nov  2004

Calvert

Update of reference to TRP of 4 Nov (which in turn followed release of FRTA Candidate Recommendation 4.).

19 Nov  2004

Calvert

Update of date and reference to reflect formal approval of TRP by International Steering Committee.

6 Aug 2008

Wallis

Updated to reflect TRTF rather than Domain WG

 

 

 

 

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