Financial statements in the ESEF format based on the example of SAP SE｜國立臺灣科技大學博碩士論文系統

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研究生：	Silke Gurt Silke Gurt
論文名稱：	Financial statements in the ESEF format based on the example of SAP SE Financial statements in the ESEF format based on the example of SAP SE
指導教授：	欒斌 Pin Luarn Ralf Dillerup Ralf Dillerup
口試委員:	欒斌 Pin Luarn 周子銓 Tzu-Chuan Chou - Ralf Dillerup
學位類別：	碩士 Master
系所名稱：	管理學院 - 管理學院MBA School of Management International (MBA)
論文出版年：	2021
畢業學年度：	109
語文別：	英文
論文頁數：	91
中文關鍵詞：	ESEF 、Reporting format 、SAP SE 、XBRL
外文關鍵詞：	ESEF, Reporting format, SAP SE, XBRL
相關次數：	點閱：164 下載：1
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“Structured data is a pivotal factor in [….] revolutionizing investment decisions and enhancing
the efficiency of the securities markets” (SEC, 2020a)
Globalisation does not only promote digitalisation and economic developments but also
evokes changes in the legal frameworks (Wessing & Dann, 2013). In the context of digitalisation,
standardisation also plays an important role and financial reporting in particular
succumbs to these requirements by the capital market, regulators, accounting standard
setters, analysts, and software companies (Debreceny et al., 2009). As a result, the
use of XBRL formats have become increasingly common. They are intended to fundamentally
change the way external reported finance data is processed and reporting is
done by eliminating time-consuming and error-prone manual data handling processes
and thus improving speed and accuracy of data through data checks (Aerts & Walton,
2017). This is also stipulated by the two regulators relevant to the thesis, the US SEC
and ESMA. This thesis therefore points out the differences between the two regulations
and what effects they have on a company with such a double reporting obligation, using
SAP SE as an example. The existing process is analysed and the feasibility of aligning
the two reporting processes is examined. The significant structural differences between
the two systems in combination with the currently existing technological applications
prevent a unification of the processes. However, there are opportunities for development
of additional applications, which would need to be assessed for economic viability. It
would be desirable for regulators in the spirit of globalisation to develop a uniform reporting
format and corresponding standards across the borders of countries and regions.
This can lead to a reduction in the workload of preparers with dual or multi reporting
obligations as well as an improvement in the global comparability of companies through
a uniform reporting format.

Table of contents
Acknowledgements ......................................................................................................... II
Confidentiality clause .................................................................................................. III
Abstract ......................................................................................................................... IV
Table of contents ............................................................................................................ V
List of graphs ............................................................................................................. VIII
List of tables .................................................................................................................. IX
List of abbreviations ...................................................................................................... X
1 Introduction .................................................................................................................. 1
1.1 Problem statement ................................................................................................ 1
1.2 Objective and structure of the thesis .................................................................... 2
1.3 Methodology ......................................................................................................... 4
2 Influences of digitalisation on accounting and theoretical frameworks ................. 5
2.1 The transformation of accounting caused by digitalisation .................................. 5
2.1.1 Origins and the growing importance of digitalisation ............................... 5
2.1.2 Significance and hopes of digitalisation for accounting .......................... 11
2.1.3 User groups of XBRL format for the reporting of the annual financial
statements .......................................................................................................... 14
2.1.4 Impacts of digitalisation on the capital market efficiency regarding the real
time processing done by analysts ...................................................................... 15
2.2 Description of the terms that are of significance to this thesis ........................... 18
2.2.1 Accounting standards ............................................................................... 18
2.2.1.1 German GAAP ..................................................................................... 18
2.2.1.2 IFRS ..................................................................................................... 19
2.2.1.3 US GAAP ............................................................................................. 20
2.2.1.4 Convergence of accounting standards between IFRS and US GAAP . 20
2.2.2 Financial regulatory and supervisory authorities ..................................... 21
2.2.2.1 BaFin .................................................................................................... 21
2.2.2.2 ESMA .................................................................................................. 21
2.2.2.3 US SEC ................................................................................................ 22
2.2.3 Formats of reporting annual financial statements .................................... 23
2.2.3.1 XBRL ................................................................................................... 23
2.2.3.2 iXBRL .................................................................................................. 27
2.2.3.3 ESEF .................................................................................................... 27
3 Examination of the US SEC and ESMA taxonomy and regulations ..................... 28
3.1 The US SEC as a basis and the difference between ESMA’s taxonomy and
regulations and those of the US SEC ....................................................................... 28
3.2 Comparison of the respective regulations in terms of benefits and costs ........... 34
4 SAP’s application of the XBRL format for their annual financial statements .... 36
4.1 Introduction of the company .............................................................................. 36
4.2 The relevance of the XBRL format for SAP’s annual financial statements
regarding the US listing and the adaption for the ESMA regulations ...................... 37
4.2.1 Description of the process of generating the annual financial statements in
iXBRL format for SAP’s US listing and ESEF Filing ..................................... 37
4.2.2 The importance of Anchoring in the two systems of the US SEC and the
ESMA ............................................................................................................... 41
4.2.3 Explanation of varying regulations in the USA and the EU regarding the
requirements of an audit.................................................................................... 43
4.2.4 The requirements for the announcement and publication platforms and its
difference between the EU and the USA .......................................................... 47
4.2.5 Discussion about the possibility of aligning the processes for US SEC and
for ESMA’s ESEF filing at SAP SE ................................................................. 50
4.3 Contemplation of the topic of outsourcing and insourcing of the creation of the
annual financial statements in the XBRL format ..................................................... 54
4.3.1 Advantages and disadvantages of the two strategy options ..................... 54
4.3.2 Reflection of SAP’s past and current decision on the question of
outsourcing or insourcing ................................................................................. 56
5 Conclusion ................................................................................................................... 61
5.1 Resume ............................................................................................................... 61
5.2 Recommendation and Outlook ........................................................................... 67
List of references ......................................................................................................... XII
Declaration of Honour ............................................................................................... XXI
                                

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