NP (New Work Item Proposal ISO\/NP TS 25388) – XBRL Granular Data for Audit Data Services Approved<\/h1>\n<\/div>\n\n\n\n\n\nThe 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).\n<\/p><\/blockquote>\n<\/div>\n<\/div>\n<\/div>\n
\n1. Conditions for Judging a New Proposal Item (DP1)<\/h2>\n\n\nThe approval of a new work item proposal requires both conditions to be satisfied:<\/p>\n<\/div>\n
\n\n- \n
Condition (a) \u2013 2\/3 Majority Approval<\/strong>: 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.
\nIn this case, with 5 valid votes (excluding 5 abstentions), at least 4 votes in favor are required to meet the 2\/3 majority<\/strong>.<\/p>\n<\/li>\n- \n
Condition (b) \u2013 Participation Commitment<\/strong>: At least 4 P-members (or 5 if there are more than 16 P-members) must commit to participating actively by nominating experts.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n2. Voting Results<\/h2>\n\n\nThe following table summarizes the voting results for ISO\/NP TS 25388, detailing the votes from each participating member body:<\/p>\n<\/div>\n
\n![\"NPTS25388result\"](\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/10\/NPTS25388result.png\")
<\/a><\/span><\/p>\n<\/div>\n\n\n \n\nCountry (Member Body)<\/th>\n Approve<\/th>\n Disapprove<\/th>\n Abstain<\/th>\n Participation<\/th>\n<\/tr>\n<\/thead>\n \n\n\nChina (SAC)<\/p>\n<\/td>\n
<\/td>\n <\/td>\n \nX<\/p>\n<\/td>\n
<\/td>\n<\/tr>\n \n\nFinland (SFS)<\/p>\n<\/td>\n
\nX<\/p>\n<\/td>\n
<\/td>\n <\/td>\n \nYes<\/p>\n<\/td>\n<\/tr>\n
\n\nIndia (BIS)<\/p>\n<\/td>\n
\nX<\/p>\n<\/td>\n
<\/td>\n <\/td>\n \nYes<\/p>\n<\/td>\n<\/tr>\n
\n\nItaly (UNI)<\/p>\n<\/td>\n
<\/td>\n <\/td>\n \nX<\/p>\n<\/td>\n
<\/td>\n<\/tr>\n \n\nJapan (JISC)<\/p>\n<\/td>\n
\nX<\/p>\n<\/td>\n
<\/td>\n <\/td>\n \nYes<\/p>\n<\/td>\n<\/tr>\n
\n\nKuwait (KOWSMD)<\/p>\n<\/td>\n
<\/td>\n <\/td>\n \nX<\/p>\n<\/td>\n
<\/td>\n<\/tr>\n \n\nNetherlands (NEN)<\/p>\n<\/td>\n
<\/td>\n \nX<\/p>\n<\/td>\n
<\/td>\n Yes<\/td>\n<\/tr>\n \n\nPhilippines (BPS)<\/p>\n<\/td>\n
<\/td>\n <\/td>\n \nX<\/p>\n<\/td>\n
<\/td>\n<\/tr>\n \n\nRussian Federation (GOST R)<\/p>\n<\/td>\n
<\/td>\n <\/td>\n \nX<\/p>\n<\/td>\n
<\/td>\n<\/tr>\n \n\nThailand (TISI)<\/p>\n<\/td>\n
\nX<\/p>\n<\/td>\n
<\/td>\n <\/td>\n \n\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
\n3. Final Result<\/h2>\n\n\n\n- \n
Condition (a)<\/strong> 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).<\/p>\n<\/li>\n- \n
Condition (b)<\/strong> is also satisfied: 4 P-members committed to participation, fulfilling the minimum requirement.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n\nTherefore, the new work item proposal ISO\/NP TS 25388 – XBRL Granular Data for Audit Data Services<\/strong> has been approved<\/strong> and will move forward in the standardization process.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
\nThe 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).\n<\/p><\/blockquote>\n<\/div>\n<\/div>\n<\/div>\n
\n1. Conditions for Judging a New Proposal Item (DP1)<\/h2>\n
\n\nThe approval of a new work item proposal requires both conditions to be satisfied:<\/p>\n<\/div>\n
\n\n
- \n
Condition (a) \u2013 2\/3 Majority Approval<\/strong>: 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.
\nIn this case, with 5 valid votes (excluding 5 abstentions), at least 4 votes in favor are required to meet the 2\/3 majority<\/strong>.<\/p>\n<\/li>\n- \n
Condition (b) \u2013 Participation Commitment<\/strong>: At least 4 P-members (or 5 if there are more than 16 P-members) must commit to participating actively by nominating experts.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n
\n2. Voting Results<\/h2>\n
\n\nThe following table summarizes the voting results for ISO\/NP TS 25388, detailing the votes from each participating member body:<\/p>\n<\/div>\n
\n
\n
\n \n\n \n \n \n \n<\/colgroup>\n \n \nCountry (Member Body)<\/th>\n Approve<\/th>\n Disapprove<\/th>\n Abstain<\/th>\n Participation<\/th>\n<\/tr>\n<\/thead>\n \n \n China (SAC)<\/p>\n<\/td>\n
<\/td>\n <\/td>\n \n X<\/p>\n<\/td>\n
<\/td>\n<\/tr>\n \n \n Finland (SFS)<\/p>\n<\/td>\n
\n X<\/p>\n<\/td>\n
<\/td>\n <\/td>\n \n Yes<\/p>\n<\/td>\n<\/tr>\n
\n \n India (BIS)<\/p>\n<\/td>\n
\n X<\/p>\n<\/td>\n
<\/td>\n <\/td>\n \n Yes<\/p>\n<\/td>\n<\/tr>\n
\n \n Italy (UNI)<\/p>\n<\/td>\n
<\/td>\n <\/td>\n \n X<\/p>\n<\/td>\n
<\/td>\n<\/tr>\n \n \n Japan (JISC)<\/p>\n<\/td>\n
\n X<\/p>\n<\/td>\n
<\/td>\n <\/td>\n \n Yes<\/p>\n<\/td>\n<\/tr>\n
\n \n Kuwait (KOWSMD)<\/p>\n<\/td>\n
<\/td>\n <\/td>\n \n X<\/p>\n<\/td>\n
<\/td>\n<\/tr>\n \n \n Netherlands (NEN)<\/p>\n<\/td>\n
<\/td>\n \n X<\/p>\n<\/td>\n
<\/td>\n Yes<\/td>\n<\/tr>\n \n \n Philippines (BPS)<\/p>\n<\/td>\n
<\/td>\n <\/td>\n \n X<\/p>\n<\/td>\n
<\/td>\n<\/tr>\n \n \n Russian Federation (GOST R)<\/p>\n<\/td>\n
<\/td>\n <\/td>\n \n X<\/p>\n<\/td>\n
<\/td>\n<\/tr>\n \n \n Thailand (TISI)<\/p>\n<\/td>\n
\n X<\/p>\n<\/td>\n
<\/td>\n <\/td>\n \n \n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
\n3. Final Result<\/h2>\n
\n\n\n
- \n
Condition (a)<\/strong> 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).<\/p>\n<\/li>\n
- \n
Condition (b)<\/strong> is also satisfied: 4 P-members committed to participation, fulfilling the minimum requirement.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n
\nTherefore, the new work item proposal ISO\/NP TS 25388 – XBRL Granular Data for Audit Data Services<\/strong> has been approved<\/strong> and will move forward in the standardization process.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n