XBRL: het laatste hoofdstuk?

20. aug, 2010 365 Comments

Langzaam maar zeker wordt duidelijk dat Twinfield haar XBRL oplossing gedurende de Nationale Accountancydag voor het eerst aan het publiek zal tonen. De ‘XBRL scene’ krijgt hier notie van en dus zien we dat terug in al onze interactieve communicatiekanalen. Vragen nemen toe, verzoeken komen binnen waarbij je direct merkt wie de kenners zijn en al wat langer deze standaard in de gaten houden. Ik merk ook een soort van gelatenheid omdat het zo lang heeft geduurd voordat er eindelijk iets beschikbaar kwam. Enkelen hebben hun nek uitgestoken met dappere initiatieven maar de echte volumes blijven nog uit. Volumes in de zin van aantallen financiële rapportages die via in het XBRL formaat worden uitgewisseld. Laat ik voorop stellen dat ik geen accountant ben maar wel inmiddels 20 jaar binnen de IT industrie werkzaam ben en al heel wat standaarden voorbij heb zien komen. Wat al deze standaarden met elkaar gemeen hebben is de hype er omheen en vervolgens de relatief lange tijd die het nodig heeft om echt van de grond te komen. Of we het nu hebben over netwerk standaarden, proces standaarden of document formaat standaarden, het gaat eigenlijk altijd op dezelfde manier. Standaarden gaan pas werken als ze breed worden geaccepteerd en zijn per definitie dus groot. Waar je eigenlijk op hoopt is dat jouw eigen bedenksel de defacto standaard gaat worden echter dat is maar enkelen gelukt. Maar goed, als de standaard staat, dan staat ie ook zeker in een polderlandschap als Nederland.

Het is als een beoordelingsgesprek waarbij diegene die wordt beoordeeld alle pijlen heeft gericht op dat ene gesprek, dat ene moment. Om vervolgens van een koude douche terug te komen omdat de verwachtingen voor dat gesprek veel te hoog gespannen waren. Dat is met standaarden hetzelfde. Alle pijlen gericht op die ene standaard waarna alles in één klap zou moeten zijn opgelost. Ook hier komen velen bedrogen uit, de welbekende koude douche. Voor wat betreft XBRL lijkt het erop dat we toch aan het laatste hoofdstuk beginnen. Gaat dan eindelijk alle effort en energie die er de afgelopen jaren in is gestoken haar vruchten afwerpen? Ik denk het wel echter zal het langer duren dan dat we zouden willen en hopen. In het vorige blog item heb ik Sail Amsterdam als ijkpunt genomen dus laten we in 2015 weer eens  met elkaar de balans opmaken. Indien op een juiste wijze geïmplementeerd dan kan XBRL als standaard voordelen opleveren voor accountant en ondernemer.  Twinfield blijft zeggen dat als minimale voorwaarde voor maximaal resultaat de gehele verwerkingsketen van administraties gedigitaliseerd moet zijn. Werken vanuit de bron, de administratie, en vervolgens in een digitale keten toewerken naar het samenstellen van een financiële rapportage of dashboard om die vervolgens digitaal uit te wisselen met derden. In Twinfield zitten tienduizenden bronnen van administraties waarbij als logische vervolgstap er straks vanuit een online financieel overzicht op basis van XBRL kan worden doorgeklikt tot op detailniveau, de boekingsregel en zelfs de achterliggende factuur.  Geen tussenstappen, geen conversies, geen import en export maar ‘real time drill down’ zouden de Amerikanen zeggen. Ik verheug me op het laatste hoofdstuk en probeer me dit weekend tijdens Sail Amsterdam eens voor te stellen waar we over 5 jaar zullen staan.

Auteur: Mark Appel, Marketing Manager Twinfield

accountant 2.0, XBRL
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