eXtensible Business Reporting Language (XBRL)

XBRL(eXtensible Business Reporting Languageは、各種財務報告用の情報を作成・流通・利用できるように標準化されたXMLベースの言語です。XBRL仕様(XBRL Specificationは、ソフトウェアやプラットフォームに関係なく、電子的な財務情報の作成や流通・再利用を可能にします。したがって、公開会社、非公会社、会計専門家、監督機関、アナリスト、投資家、資本市場参加者、ソフトウェア会社、情報提供会社など、財務情報のサプライチェーンに関係するすべての当事者に、財務情報提供のためのコストを削減させ、正確な財務情報をよりスピーディーに利用させることを可能にるのです。特にインターネット上に公開されている財務情報については、ブラウザーによる検索の精度が向上することにより、その価値が飛躍的に高まるという効用もあります。もちろんこれは、既存の開示や会計基準の変更を求めるものではありません。

このようなメリットを実現するキーとなっているのは「標準化」です。当初米国公認会計士協会が中心となって設立されたXBRL ORG(その後XBRL Internationalに改組)は、国際会計基準の設定主体であるIASBをはじめ、財務情報サプライチェーンに関係する各種企業・団体がメンバーとなり、XBRLの標準化と普及を全世界レベルで強力に推し進めています。会計基準の世界標準である国際会計基準が急ピッチで整備されていますが、財務諸表を中心とする財務情報の作成・流通・利用をXMLで可能にするのは全世界でもXBRLをおいて他にはなく、世界中の関心が確実に高まっています。

XBRLとは

XBRL(eXtensible Business Reporting Language)とは、財務・経営・投資など、ビジネス報告のための様々な情報を記述できるXMLベースの言語です。特に、組織における財務情報・開示情報(財務諸表や内部会計報告など)の記述に適しています。国際組織であるXBRL.Internationalから、2005年4月25日付けのXBRL 2.1 Specification最新リリース(以降、XBRL2.1Specificationと略します)が公開されています。

財務情報は、年度ごと、あるいは組織や業種ごとに、文書構造や項目、計算式などが異なるといった特徴があります。このため、従来の作成方式では作成コストがかかるだけでなく、共通化や二次利用が困難です。

XBRLでは、財務情報の作成・流通・分析・変換などに適した、XMLによる標準規約を制定しています。また、XBRL 2.1 Specificationの規約には、XML SchemaやXLinkなどのWorld Wide Web Consortium(W3C)で標準化されているXML関連技術が積極的に取り入れられています。

財務情報サプライチェーンの効用

金融の機能を人間の身体になぞらえて、身体の各器官に栄養分や酸素を送り届ける「血液」と同じであるというのは、よく聞く喩え話です。
それでは、金融業における「血液」の役割とは何でしょうか。金融業はお金の仲介を行う産業であり、金融業における「血液」の役割とは、お金にまつわる「情報」を伝達することと定義できます。お金にまつわる情報についてもう少し詳しく見ると、(1)「お金のやりとりに関する情報(金融取引情報)」と(2)「お金の所有者や利用者(出し手や借り手)に関する情報(財務情報やリスク管理情報などの意思決定に必要な情報)」に分けることができます。
金融業の歴史は、この2大情報を効率的に制御・管理することの歴史であったといっても過言ではありません。情報管理は、まず(1)の金融取引の分野から着手されました。それは、オンライン化等の業務のコンピュータ化であり、大量の取引を効率よく処理し、お金の所有者と利用者を効率よく結びつけることを目的としていました。近年、決済リスク削減のため、金融取引の開始時点から決済まで一元的に処理するSTP(ストレートスルー・プロセッシング)が金融機関のリスク管理にとって重要になってきています。特に直接金融においては一連の取引処理過程を外部(取引所や振替機関等)に依存しいる度合いが高いため、STPが主要な経営課題として認識されています。
STPの概念が導入され、金融取引分野の効率化に一定のゴールが見えてくるようになって、新たに意識されるようになったのが、財務情報やリスク管理情報等の意思決定に必要な(2)の情報の効率化です。インターネットの普及によって社会変動の波が短期化し、従来までの紙ベースの情報では、意思決定を効率化しようにも限界があることが認識されたからです。意思決定の分野は、プロセスが定型的な事務処理ではなく、さまざまなデータを集めてアドホックに分析されることが多いためシステム間を固定的につないでしまうのではなく、システム間の情報交換において標準的なデータ交換のプロトコルを決めることがより効率的であると考えることができます。
そこで意思決定に必要な「財務情報」の効率的な管理手段として注目を浴びるようになったのが「XBRL」なのです。

Some of the programs available are made with hands-on experiences in mind. They are designed to assist you learn with doing as opposed to simply checking out what can be done. Various other training courses are largely carried out in an on the internet setup. Depending on your choices, we urge you to consider your options very carefully to decide just how you may discover most efficiently.

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Every female that has ever before desired they had a lot more lovely hair can take advantage of checking out the beautician at Tampines. It is where ladies that want straighter hair can go to get it, or a straight-haired lady that desires more life in her hair can receive it. If you want your hair shorter or bouncier, it can be your own. Females are not always born with the excellent hair, but this does not imply that they can not have it as they mature. All you have to do is say that you are ready to see what your hair can absolutely end up being.

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We are a group of people that continue to be committed to guaranteeing your area is always most likely to look its best. We see the dirty locations and also do what we have to do to make them tidy once more. As a team, we are willing to deal with any type of industrial room, along with commercial and also domestic areas.

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From Floors to Rafters

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Becoming a food digital photographer isn’t as easy as it looks– it’s not almost firing whatever item looks tasty or edible. Food photography, much like any type of various other branch of digital photography is everything about developing photos that not just record an event, but also informs your target market a story. Digital photography is both a science and also an art, as well as there’s a reason why professionals are paid high for their services.

Like any other sort of professional photographer, a professional photographer of food should have an eager sense of imagination as well as creativity. It is this capacity to see "outside package" that divides the amateur from the professional photographers. You need to have the ability to create this crucial ability within you by participating in photo-shoot sessions, joining camera clubs, and taking a part-time job as an assistant digital photographer.

There are several employment opportunities that await you as a food professional photographer– food publications, cookbooks, food blog sites, dining establishments, catering companies, marketing companies, as well as food production industries are simply some instances. Bear in mind though that competitors can be rather difficult in this area so therefore it is very important to have your own style of digital photography and make it stand apart among the rest.

During the program of your photography training program, you will discover the most vital subjects you need to discover in order to become a successful food professional photographer. Subjects will include photography tools, aspects of exposure, correct make-up, color administration, article handling, and also photographic illumination. If you’re going to run a organization, service as well as advertising and marketing skills is also crucial.

Just after that must you begin specializing in specific locations such as food photography once you have developed a solid foundation in your understanding of photography in basic. As a food digital photographer, you’re most likely to need to discover the special lights strategies, props, capturing methods, designing, devices, effects, and also composition for taking photos of food.

In order to come to be a successful food professional photographer, you’re going to need to first take up the technical aspects of food photography. It is highly recommended that you take up a college degree in photography initially if you desire to have a steady foundation in food photography. You can find such training programs being provided in neighborhood and junior universities, employment schools, and also universities.

Considering that you will certainly be moving your products to various parts of the world, you must take care of shipping business in Singapore that have a good understanding of custom-mades policies of different countries. The shipping firm need to recognize each nation’s shipping regulations and policies as well as recommendations you accordingly to make sure that you will certainly have convenient deliveries.

When searching for delivery companies in Singapore, you must consider their reputation in managing any types of delivery. The majority of us have a tendency to choose a logistics firm that provides the cheapest solutions, but it is feasible that you are entrusting your item to a delivery company that doesn’t work out the optimum amount of care or be negligent in their delivery practices.

You must enlist the assistance of a trustworthy shipping business if you are intending to have some items delivered to different components of the world. Yet with so many choices of delivery companies in Singapore, just how do you choose the ideal one for the work? Exactly how can you be sure that your items will get to its location securely as well as timely?

Different shipping firms in Singapore will certainly have different methods as well as ways of luring clients into obtaining them avail their solutions. One of one of the most important points you need to look for is their guarantee terms. A good shipping firm will certainly have the ability to ensure the security of your product, and this usually indicates your thing will certainly be changed in an also that it gets lost due the business’s mistake.

An additional essential element you need to take into consideration when selecting amongst the best shipping companies in Singapore is their capacity to deliver things within their assured time. This is an important aspect particularly for company owner where timeliness of distribution is of utmost relevance. After all, what good is a shipping business to you if they can’t even remain real to their assurances?

Finally, it is additionally a good suggestion to do some research on shipping companies in Singapore to make sure that you can evaluate their track record as well as the high quality of their services. Feel free to ask people that have actually currently availed of their services to establish just how completely satisfied they were. Make certain you visit their sites as well to make sure that you can inspect what sort of delivery services they supply and also which one can accomplish your demands.

If you are a Singapore-based cookbook writer or restaurateur, it is an absolute should that you have a Singapore food digital photographer on retainer as high as possible. Working with a professional food digital photographer is a requirement in your line of work. A food digital photographer can help you make your recipe book a magnificent bestseller. The food digital photographer is also important in making the food selections and also marketing materials you need for your restaurant appealing.

So, exactly how do you work with a Singapore food digital photographer? It depends upon what you want as well as how much you can afford. If you desire a food photographer who has acquired some type of celebrity standing, you can call their representatives or studios to see if they can come and work for you. Keep in mind that these photographers are stars in their very own right as well as are popular for their job. As a result, you need to expect to pay celebrity prices, too.

If that is exactly how you take into consideration the value of a professional Singapore food photographer, after that you actually have no idea of simply exactly how crucial these people are. You see, there is even more to producing gorgeous photos of food than just taking their pictures. Food requires to be offered in a certain way so their photos would certainly boost hunger in any individual that checks out them. There is a reason food digital photography is often compared to porn. Images of food are meant to excite wish to consume in their audience.

The solutions of a great food photographer are indispensible if you are a recipe book writer or a restaurateur. Such services are vital to the success of your recipe book and can add to the success of your establishment. Make certain that you work with the finest Singapore food digital photographer that you can manage.

When you look with your candidates, you ought to see to it that you screen them thoroughly. You would not wish to squander your priceless time as well as sources on a Singapore food photographer who does not have the abilities you need or the professionalism and trust you demand. Therefore, take a great take a look at their portfolio and meeting them about their experience as well as previous work, if any kind of. If you are employing an unknown professional photographer, make certain that you restrict your choices only to those that can offer references.

On the other hand, if your budget plan is restricted or if you are content to employ a relatively unknown but skilled Singapore food digital photographer, you can conveniently find the photographer you desire by doing an online search. A food photographer looking for job would certainly have a portfolio set up online, maybe on a freelance digital photography site, on their individual site, on stock photography sites, or on photo-sharing sites like Flickr and also Photobucket. You can also ask your loved ones if they know an ambitious food photographer you can deal with.

Of course, you can claim that you do not have any demand for an expert Singapore food professional photographer whatsoever. You might believe that any dummy can take a photo as long as they have a camera as well as photo-editing software application installed in their computer. If you have access to stated camera as well as software program, why should not you take images of your food on your own?

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If the typical price of an end table is a grand or extra, just how could you potentially afford to redecorate a whole living location? The same holds true in every various other area in your house. Fortunately, there is an furniture deal SG at etchandbolts.com taking place now. This sale can possibly cut your price of redecorating by fifty percent on specific items. Can you find a reason to not benefit from the discount rates that are offered to you?

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The modifications you make to your house can start in the living room, however it can encompass your bed room or any kind of other room that requires a little TLC. You do not have to give up a good night’s sleep since your room is disorganized and also unattractive. You do not have to avoid inviting guests over because your living room furniture is as well old to be comfortable, currently. An economical furniture deal SG can alter the way your home feels, looks, and comforts.

A house without furniture is nothing greater than a void. As everyone that has actually looked into furnishings can tell you, furnishings is not something that is simple to manage. You can erase a savings account rapidly on a single area in your house, which is settling for functionality over its style. Discount rate furniture stores in Singapore make it easy to have quality, appeal, as well as price. You merely need to choose what you like one of the most.

Your house has a particular sensation. It is visible to you and all who walk right into it. Does your house really feel messy or obsolete? Your furnishings might be triggering you to really feel claustrophobic and also worried. Rather than this, why not buy reduced furniture that can aid you make your home a lot more comfy as well as welcoming? It can make the stress of the day dissolve a little simpler.

Are you ready to see what your desire home can genuinely come to be? Seek an economical furniture deal SG and the rest will certainly integrate for you in manner ins which you can not picture currently. You will certainly also have the ability to do it on a spending plan that satisfies your requirements, also if it does take you a little time to give each area in your home a remodeling. Completion result will certainly be that you will genuinely be able to say that house is where your heart remains in every way.

Going to a furniture shop can be a great deal of enjoyable. There are so many brand-new designs of furniture awaiting you to find them. The furniture that is offered now varies from modern to standard. It can assist you have even more area by being dual function. It can aid you obtain organized and also stay organized. No room in your home for a spare bedroom for guests, not a problem. A sofa bed will enable you to welcome others over as well as make themselves at home for a night or more to ensure that they can take pleasure in the house you have actually produced virtually as much as you do.

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Virtually every parent has high hopes for their children. We all want what is best for them. This consists of the most safe toys, the best buddies, healthy food, and also general outstanding wellness. Our highest criteria should be satisfied or we wind up fretting frequently. We have to ask why we typically work out [...]

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