XBRL and Integrated Scoreboard: The Spanish Accounting Association Taxonomy approach

Published in the The International Journal of Digital Accounting Research 

http://www.ijdar.org/

Authors:

Javier Mora Gonzálbez. XBRL Spain. javier.mora@xbrl.org.es
María Mora Rodríguez. AtoS. Spain. maria.mora@atos.net

Abstract

Recently, the International Integrated Reporting Council (IIRC) developed a Discussion
Paper (DP), offering initial proposals for the development of an International Integrated Reporting
Framework, combining and connecting financial and non-financial information, including past and
future information and outlining the next steps towards its creation and adoption. Among different
aspects and elements of a future integrated report, the DP develops the idea of a report supported by
XBRL (eXtensible Business Reporting Language). The aim of this article is to explain the proposal
made to the IIRC by the Spanish Accounting and Business Administration Association (Asociación
Española de Contabilidad y Administración de Empresas, AECA) of a taxonomy for integrated
reporting. In that proposal, the Association made use of themost recent technical developments of
XBRL, which are briefly discussed in the first part of the article.

Keywords

XBRL, dimensions, formulae, financial information, integrated reporting.

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 XBRL and Integrated Scoreboard: The Spanish Accounting Association Taxonomy approach