1. CEN/WS XBRL Kick-off meeting
CWA1 deliverables
10 December, 2013
Katrin Heinze
CWA1

2. Objectives Standardisation of the Definition of an
European XBRL architecture and common instance filing rules to
cover approprieatly the list of harmonisation topics listed in Annex B of the CEN WS XBRL Business Plan
create transparency on the harmonised reporting data across Europe
increase interoperability between services and applications
overcome lack of standardisation in XBRL
reduce the reporting burden of international acting reporting entities
Definition of an
European Data Point Methodology to
represent the requirements of European reporting frameworks in a data model
link the business requirements with the technical transfer format
create a human readable representation of the content and relations defined in XBRL
CWA1

3. Level of Harmonisation in Europe
Reporting entity
XBRL Data Format &
XBRL Filing
Data Point Model ?
Harmonised
Not harmonised
Not harmonised
European Reporting Frameworks
European Supervisor
© cundus AG

4. Further CWA1 deliverables
European data point methodology
Guidelines for data point modelling
European XBRL Taxonomy Architecture
European reporting frameworks
Data Point Model
XBRL taxonomy
represented by
transformed by
DPM2 MDM
conforms to
XBRL instances
MDM
European Filing Rules
stored in

5. UML Meta model for DPM
UML Model
UML
Decisions taken on the modelling approach for the DPM Meta model
defines notation
conforms to
conforms to
described by
Data Point Meta model
UML + OCL
defines notation
conforms to
described by
Data Point Model
represented by
OCL (Object Constraint Language) is a formal language for specifications. It refers to an UML model to describe constraints about the objects in the model.

6. Organisation of CWA1 team work
Regular conference calls via powwownow.com
Cooperation on documents via Wiki technology
CWA1

7. Thanks for your attention
Comments or questions?
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