XBRL-SPED Taxonomy: Simplification and Audit under the Public Digital Bookkeeping System (SPED)
Keywords:SPED, XBRL GL, XBRL-SPED Taxonomy, Continuous Auditing, Financial data standardization
AbstractCompanies need financial and non-financial data that possess credibility, reliability, integrity and availability for decision-making processes. To extract and process data from different sources is not a trivial task. The Public Digital Bookkeeping System-SPED, managed by the Secretariat of the Brazilian Federal Revenue has brought gains, but still presents complexities, interoperability challenges and relatively low standardization, implying multiplicity of representation of concepts in its component projects. This work brings investigation on simplification and harmonization challenges. XBRL GL taxonomy contributes to the standardization and support audit methods and continuous monitoring. This paper proposes a data model based on XBRL GL for SPED projects. In nine SPED projects, there was a decrease from 5,065 to 1,213 representations.
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