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The work identifies potential taxonomy improvement areas in both informational scope and technical XBRL implementation, covering IFRS-full and IFRS for SMEs, and evaluates the impact of GRAP standards on CIPC structures. Outputs support future taxonomy releases through recommended steps, including identified new elements and proposed action 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is the purpose of the gap analysis report for the CIPC XBRL taxonomy?","Question",{"text":108,"@type":109},"It identifies potential areas for improving the CIPC taxonomy in terms of coverage of information requirements and the technical application of the XBRL standard.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which accounting frameworks are included in the IFRS-related part of the analysis?",{"text":113,"@type":109},"The analysis covers both the IFRS-full taxonomy 2020 and the IFRS taxonomy for SMEs.",{"name":115,"@type":106,"acceptedAnswer":116},"How does the report address GRAP standards and their effect on CIPC taxonomy structures?",{"text":117,"@type":109},"It summarizes findings from GRAP analysis and describes the potential impact on CIPC structures to facilitate XBRL reporting for selected South African companies.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},164432,1789962571,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},2336475104736,"https://ap-avatar.wpscdn.com/avatar/22000c4c5e0e5b17e70?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786591360781797222","CIPC XBRL Taxonomy 2020 Gap Analysis Report\nUnder CIPC Contract No.: CIPC Tender 06/2017/2018\nVersion: 1.2 Final\nAuthors: Business Reporting – Advisory Group [BR-AG]\nDate: 2020-06-08\n\u000f\nContents\n\u0003\u0013 TOC \\o \"1-3\" \\h \\z \\u \u0014\u0013 HYPERLINK \\l \"_Toc38443983\" \u0014List of appendices\t\u0013 PAGEREF _Toc38443983 \\h \u00143\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38443984\" \u0014About this document\t\u0013 PAGEREF _Toc38443984 \\h \u00143\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38443985\" \u0014Context of the project\t\u0013 PAGEREF _Toc38443985 \\h \u00144\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38443986\" \u0014I.\tGap analysis – IFRS taxonomy 2020\t\u0013 PAGEREF _Toc38443986 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38443987\" \u0014Scope of analysis\t\u0013 PAGEREF _Toc38443987 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38443988\" \u0014Summary of observations\t\u0013 PAGEREF _Toc38443988 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38443989\" \u0014Impact on the CIPC taxonomy\t\u0013 PAGEREF _Toc38443989 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38443990\" \u0014IFRS-FULL structures affected by IFRS 2020 updates\t\u0013 PAGEREF _Toc38443990 \\h \u00146\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38443991\" \u0014IFRS-SMEs structures affected by IFRS 2020 updates\t\u0013 PAGEREF _Toc38443991 \\h \u00146\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38443992\" \u0014IFRS elements with changed labels\t\u0013 PAGEREF _Toc38443992 \\h \u00146\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38443993\" \u0014Recommendation\t\u0013 PAGEREF _Toc38443993 \\h \u00148\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38443994\" \u0014II.\tGap analysis – GRAP standards\t\u0013 PAGEREF _Toc38443994 \\h \u00149\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38443995\" \u0014Background information\t\u0013 PAGEREF _Toc38443995 \\h \u00149\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38443996\" \u0014Reporting standards\t\u0013 PAGEREF _Toc38443996 \\h \u00149\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38443997\" \u0014Reporting obligation\t\u0013 PAGEREF _Toc38443997 \\h \u00149\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38443998\" \u0014Stakeholder analysis\t\u0013 PAGEREF _Toc38443998 \\h \u00149\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38443999\" \u0014Stakeholder engagement efforts\t\u0013 PAGEREF _Toc38443999 \\h \u001410\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38444000\" \u0014Scope of analysis\t\u0013 PAGEREF _Toc38444000 \\h \u001412\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38444001\" \u0014Summary of observations\t\u0013 PAGEREF _Toc38444001 \\h \u001413\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38444002\" \u0014Methodology\t\u0013 PAGEREF _Toc38444002 \\h \u001414\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38444003\" \u0014Impact on the CIPC taxonomy\t\u0013 PAGEREF _Toc38444003 \\h \u001415\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38444004\" \u0014New elements for tagging of the primary financial statements\t\u0013 PAGEREF _Toc38444004 \\h \u001416\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38444005\" \u0014New elements for tagging of the notes and explanatory disclosures\t\u0013 PAGEREF _Toc38444005 \\h \u001420\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38444006\" \u0014New elements for tagging of the accounting policies\t\u0013 PAGEREF _Toc38444006 \\h \u001421\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38444007\" \u0014Other considerations\t\u0013 PAGEREF _Toc38444007 \\h \u001422\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38444008\" \u0014Recommendation\t\u0013 PAGEREF _Toc38444008 \\h \u001423\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38444009\" \u0014Next steps\t\u0013 PAGEREF _Toc38444009 \\h \u001423\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38444010\" \u0014Action plan\t\u0013 PAGEREF _Toc38444010 \\h \u001423\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38444011\" \u0014Appendix A – IFRS taxonomy 2020 versioning report\t\u0013 PAGEREF _Toc38444011 \\h \u001424\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38444012\" \u0014Appendix B – Proposed GRAP structures to be included in CIPC taxonomy 2020\t\u0013 PAGEREF _Toc38444012 \\h \u001424\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc38444013\" \u0014Appendix C – CIPC 2020 taxonomy development action plan\t\u0013 PAGEREF _Toc38444013 \\h \u001424\u0015\u0015\n\u0015\u0004\n\u000f\nList of appendices\nAppendix A – IFRS taxonomy 2020 versioning report\u000bAppendix B – Proposed GRAP structures to be included in CIPC taxonomy 2020\u000bAppendix C - CIPC 2020 taxonomy development action plan\nAbout this document\nThis document presents the outcome of gap analysis conducted on the CIPC XBRL taxonomy 2019 as developed by the Companies and Intellectual Property Commission (CIPC), to identify potential areas for taxonomy improvements in terms of the scope of information requirements covered and the technical application of the XBRL standard.\nThe document was created by Business Reporting – Advisory Group as part of CIPC Contract No.: CIPC Tender 06/2017/2018 and will be subject to review by the CIPC XBRL project team and representatives of various professional bodies in South Africa.\nThe first chapter presents an overview of differences between the Int","cbCaihSBh9tHNiHz","https://ap.wps.com/l/cbCaihSBh9tHNiHz","docx",1564913,24,"English","# About this document\n# Context of the project\n# Gap analysis – IFRS taxonomy 2020\n## Scope of analysis\n## Summary of observations\n## Impact on the CIPC taxonomy\n## Recommendation\n# Gap analysis – GRAP standards\n## Background information\n## Reporting obligation\n## Scope of analysis\n## Methodology\n## Impact on the CIPC taxonomy\n## Recommendation\n# Appendices\n## Appendix A – IFRS taxonomy 2020 versioning report\n## Appendix B – Proposed GRAP structures to be included in CIPC taxonomy 2020\n## Appendix C - CIPC 2020 taxonomy development action plan","[{\"question\":\"What is the purpose of the gap analysis report for the CIPC XBRL taxonomy?\",\"answer\":\"It identifies potential areas for improving the CIPC taxonomy in terms of coverage of information requirements and the technical application of the XBRL standard.\"},{\"question\":\"Which accounting frameworks are included in the IFRS-related part of the analysis?\",\"answer\":\"The analysis covers both the IFRS-full taxonomy 2020 and the IFRS taxonomy for SMEs.\"},{\"question\":\"How does the report address GRAP standards and their effect on CIPC taxonomy structures?\",\"answer\":\"It summarizes findings from GRAP analysis and describes the potential impact on CIPC structures to facilitate XBRL reporting for selected South African companies.\"}]","CIPC XBRL Taxonomy 2020 Gap Analysis Report - List of appendices | DOCX",1788153283,8]