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NP (New Work Item Proposal ISO/NP TS 25388) – XBRL Granular Data for Audit Data Services Approved
The New Work Item Proposal (NP) for ISO/NP TS 25388, titled “XBRL Granular Data for Audit Data Services,” has been officially approved. This marks a significant step towards the standardization of granular data handling in audit data services using XBRL (eXtensible Business Reporting Language).
1. Conditions for Judging a New Proposal Item (DP1)
The approval of a new work item proposal requires both conditions to be satisfied:
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Condition (a) – 2/3 Majority Approval: A minimum of two-thirds of the P-members voting must approve the work item. Abstentions and unjustified negative votes are excluded from the calculation.
In this case, with 5 valid votes (excluding 5 abstentions), at least 4 votes in favor are required to meet the 2/3 majority. -
Condition (b) – Participation Commitment: At least 4 P-members (or 5 if there are more than 16 P-members) must commit to participating actively by nominating experts.
2. Voting Results
The following table summarizes the voting results for ISO/NP TS 25388, detailing the votes from each participating member body:
| Country (Member Body) | Approve | Disapprove | Abstain | Participation |
|---|---|---|---|---|
|
China (SAC) |
X |
|||
|
Finland (SFS) |
X |
Yes |
||
|
India (BIS) |
X |
Yes |
||
|
Italy (UNI) |
X |
|||
|
Japan (JISC) |
X |
Yes |
||
|
Kuwait (KOWSMD) |
X |
|||
|
Netherlands (NEN) |
X |
Yes | ||
|
Philippines (BPS) |
X |
|||
|
Russian Federation (GOST R) |
X |
|||
|
Thailand (TISI) |
X |
|
3. Final Result
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Condition (a) is satisfied: 4 votes in favor out of 5 valid votes meet the 2/3 majority requirement (the minimum required number of votes is 4).
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Condition (b) is also satisfied: 4 P-members committed to participation, fulfilling the minimum requirement.
Therefore, the new work item proposal ISO/NP TS 25388 – XBRL Granular Data for Audit Data Services has been approved and will move forward in the standardization process.
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