Strategic Planning for XBRL Implementation in Iran Capital Market
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- Delilah Holmes
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1 Strategic Planning for XBRL Implementation in Iran Capital Market Ali Abdollahi(Securities & Exchange Organization of Iran) Tahereh Monzavi(Securities & Exchange Organization of Iran) March 20-22, 2012 Abu Dhabi, UAE
2 500 Listed Companies 25 Sectors 110 Auditors approved by SEO 90 Brokerage Companies 60 Mutual Funds IT Based Infrastructure for filling Financial Reports of Listed companies: Codal
3 Comprehensive Database of All Listed companies Web Based Infrastructure that performs data gathering, validation, acceptance and disclosure operations. About 1000 members Registered files
4 Submitting of prepared reports by listed companies ( Report validation (Systematically by Codal) Auditing by trusted auditors Supervision on fillings (by SEO ) Disclosing to public (Excel, Pdf, Doc,XML) via
5 Awareness Motivating stakeholders to participate Define a project to find out KSF of XBRL implementation process Starting the taxonomy development Enhancing electronic infrastructure for gathering listed companies data /Add auditors Developing strategies for XBRL implementation in Iran capital market
6 Success is not a chance but it is a choice XBRL is a multidisciplinary area Interrelationship between different stakeholders in the financial information supply chain Variety of softwares and solutions Necessity of selecting suitable frameworks as a foundation for taxonomy development
7 Vision Statement Goals Strategies Objectives Tactics List of Projects
8 Strengths Weaknesses Internal Environment Analysis Migration Plan Change Procedures Training Plan Objectives Tactics Projects List Strategies SWOT Scenarios Goals Vision Statement Opportunities Threats External Environment Analysis
9 Step 1 Step 2 Development of Vision Statement and Goals Current Situation Analysis Step 3 Environmental Scanning Step 4 Strategy Formulation Step 5 Action Plans
10 The mission of SEO is: "to protect investors rights; maintain and develop a transparent, fair and efficient market and supervise the execution of the Securities Market Law." XBRL vision statement was defined as: Iran Capital Market is a Market with Available, Accessible, Analyzable & Accurate Data "
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12 Current System Filling Filling via CS Web service Web Service via CS New System Filling via NS Web Service via NS
13 Ranking XBRL implementation scenarios in Iran capital market Timing Complexity Level The level of necessary knowledge Implemen tation Costs Control Scenario 4 Scenario 3 Scenario 2 Scenario 1 Filing through providing a new system Filing by the current system Web Service through providing a new system Web Service by the current system
14 Ranking XBRL implementation scenarios in Iran capital market Timing Complexity Level The level of necessary knowledge Implemen tation Costs Control Scenario 4 Scenario 3 Scenario 2 Scenario 1 Filing through providing a new system Filing by the current system Web Service through providing a new system Web Service via the current system
15 G1: To streamline collection of financial information from the listed companies via CS. G2: Distribution of this information among the investors and analysts by using a uniform format G3: Supporting the creation of XBRL jurisdiction in Iran
16 Strengths Current electronic system for disclosing of listed companies financial information Fairly good awareness of XBRL among participants Strong commitment of top managers Weaknesses Lack of a dedicated group for coordinating and tracking XBRL development activities Some technical problems in the process of submitting reports through the current electronic system Lack of enough training related to XBRL
17 National Opportunities International National Threats International Existing many similarities between I.R. GAAP and IFRS Interested stakeholders to participation Support of XBRL International to XBRL adoption Increasing acceptance of IFRS around the world Availability of different types of XBRL sources and benefit from deep knowledge in XBRL community Lack of powerful IT companies for providing XBRL solutions Low e- readiness ranking in Iran Not so strong collaboration among SEO and the other Iranian regulators and authorities in XBRL development World financial crisis International limitation in providing software tools
18 S1: Raising XBRL awareness & knowledge among the participants who don t have enough information about the XBRL structure and benefits. S2: Raising demand of XBRL among the key stakeholders of the financial reporting supply chain to enhance their participation S3: Enabling internal processes and systems to support XBRL capabilities
19 S4: Supporting internal IT companies to provide XBRL enabled software solutions S5: Creating legal platform to form local Jurisdiction S6: Establishing a distinct unit or work group responsible for XBRL adoption in Iran capital market level S7: Enhancing relationship among SEO and the other Iranian regulators and authorities related to XBRL development
20 The planning model Focus on FOSS Try to developing some tools in house Accelerate jurisdiction establishment Finalizing taxonomy generation More training programs for main stakeholders
21
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