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Subject: Re: [tax] XBRL GAAP taxonomies not free tu use?


Harm-Jan and other friends,

I believe that there will be a resolution to this issue soon which will 
make it
clear that all Acknowledged and Approved XBRL taxonomies (the only ones
over which the XBRL consortium has any (limited?) control will be able to
be downloaded and used royalty-free. This includes the IFRS, US-GAAP and
Canadian taxonomies.

George Farkas
President, XBI Software Inc
Immediate Past Chair, XBRL Canada


At 14/03/2005 02:16 PM, Harm-Jan van Burg sent the following message:

>Friends,
>
>Mails about IPR issues are flying around the globe in what seems to be a
>heated argument. Within OASIS I think we will get this matter sorted in a
>manner that at least the work of our committee can go on uninterrupted.
>Because our TC is also very interested in XBRL (in this case unfortunately
>not an OASIS standard) its is important to let you know that we have a very
>worrying situation on our hands. It seems that important base taxonomies
>like the IFRS en possibly US_GAAP are not royalty free. The possibilities of
>extending on these taxonomies seems to be restricted. This would be a bad
>sign for the adoption of the XBRL standard in the regulator environment.
>As project leader of the Dutch National XBRL project and as chair of the
>OASIS tax xml TC I have expressed these worries with the international
>steering committee of XBRL int.
>It is a wrong situation in the open standard community if parties  want to
>take or keep control with use of the IPR instrument. Even if there are not
>immediate financial gains.
>In case of the Dutch project we have decided to ask for a formal agreement
>of the use of the IFRS taxonomy. If we do not get this we have to cut off
>the IFRS part of the taxonomy. Because we have a modular taxonomy this will
>not be too hard to do.
>The purpose of this mail is to make you aware of this issue. So if there are
>plans to build on GAAP taxonomies. Something what most sensible tax
>administrations should do. Be sure that there is not a hidden IPR time bomb.
>
>Harm Jan van Burg
>
>
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