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Taxonomia XBRL-SPED: simplificação e auditoria no âmbito do Sistema Público de Escrituração Digital (SPED)

Authors: José Geraldo Luciano; Paulo Caetano da Silva; Clóvis Belbute Peres;

Taxonomia XBRL-SPED: simplificação e auditoria no âmbito do Sistema Público de Escrituração Digital (SPED)

Abstract

Empresas necessitam de dados operacionais, financeiros e não financeiros que possuam credibilidade, confiabilidade, integridade e disponibilidade para os processos decisórios e para o intercâmbio via web. Extrair e processar dados de fontes diversas não é tarefa trivial. O Sistema Público de Escrituração Digital – SPED, administrado pela Secretaria da Receita Federal do Brasil, embora tenha trazido ganhos aos órgãos fiscalizadores e organizações, ainda apresenta complexidades, desafios de interoperabilidade e de padronização do formato de dados, implicando em multiplicidade de representação de conceitos nos seus projetos. Muitas ações visando à simplificação têm sido empreendidas pela Receita Federal, órgãos de governo e pela sociedade. Este trabalho traz mais uma possível abordagem de simplificação e harmonização. A taxonomia XBRL GL contribui para a padronização e pode apoiar os métodos de auditoria e monitoramento contínuo que são alternativas aos métodos de auditoria tradicional. Um modelo de dados baseado em XBRL GL é apresentado para o SPED objetivando aumentar a simplificação e padronização sobre a representação dos conceitos existentes. Nos nove projetos do SPED analisados neste trabalho houve uma redução de 5.065 para 1.213 representações de conceitos.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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