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XBRL GL ( General Ledger ) and UN / CEFACT accounting are XML file standards with about the same purpose and content, in modern XML file format.
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XBRL and GL
XBRL GL and SIE ( file format ) are also making open standard accounting interchange file formats.
XBRL GL is certainly formed from its origins, the audit and financial reporting societies in the USA and globally.
* XBRL GL ( General Ledger )
XBRL's Global Ledger Framework ( XBRL GL ) is the only set of taxonomies that is developed and recommended by XII.
XBRL and Ledger
* The official XBRL web site – source for the XBRL specification, a repository for financial reporting taxonomies, the Global Ledger taxonomy, and adoption resources
XBRL and UN
The XML format abilities and the huge activities around XBRL and UN / CEFACT have created a huge potential and expectations of modern accounting technologies.
XBRL and /
Secondly, the double entry accounting rule requires XBRL taxonomy creators to define the credit / debit nature of monetary elements appearing in the Balance Sheets and Income Statements.
* E. Curry, A. Harth, and S. O ' Riain, " Challenges Ahead for Converging Financial Data ," in Proceedings of the XBRL / W3C Workshop on Improving Access to Financial Data on the Web, 2009.
XBRL and are
There are two major rules concerning calculation relations in XBRL.
iXBRL ( Inline XBRL ) is a development of XBRL in which the XBRL metadata are embedded in an XML document, e. g. a published report and accounts.
Typically, iXBRL is implemented within HTML documents, which are displayed or printed by web browsers without revealing the XBRL metadata inside the document.
This uses a series of forms in which the key data ( which will appear in XBRL tags ) are entered in data entry fields.
The study considers that these errors are serious since XBRL data is computer-readable and users will not visually recognize the errors, especially when using XBRL analysis software.
XBRL and XML
In the field of modern computing, the semantic web requires formal XML extension taxonomies ( like XBRL ) called namespaces.
XBRL uses XML Schema, XLink, and XPointer standards.
There may be more than one XBRL instance embedded in a larger XML document.
To distinguish between languages, XBRL uses the XML attribute lang.
: Graphical stylesheet designer used for creating template-based designs for XML, XBRL, and database output to HTML, RTF, PDF, Office Open XML, and Authentic e-Forms
XBRL and with
The SEC's deployment was launched in 2010 in phases, with the largest filers going first: by 2013, the large foreign companies which use International Financial Reporting Standards ( IFRS ) will also be submitting their financial returns to the SEC using XBRL.
The current ( 2008 ) version of XBRL is 2. 1, with errata corrections.
The XBRL instance begins with the < xbrl > root element.
However, neither of these produces a native iXBRL document which is designed as a web page and marked up with XBRL tags.
XBRL and about
In typical usage, XBRL consists of an XBRL instance, containing primarily the business facts being reported, and a collection of taxonomies ( called a Discoverable Taxonomy Set ( DTS )), which define metadata about these facts, such as what the facts mean and how they relate to one another.
One of the ideas of XBRL is that the information about the period and currency for which the element is reported is not contained within an element definition but is described by a context in instance documents.
XBRL and same
* XBRL Versioning – This module will support the creation of a standard versioning report, which will document the differences between two versions of the same taxonomy.
XBRL and format
More recently a market driven global standard, XBRL ( Extensible Business Reporting Language ), which can be used for creating financial statements in a structured and computer readable format, has become more popular as a format for creating financial statements.
In the UK, both HMRC and Companies House accept XBRL in the iXBRL format ( see below ).
XBRL and .
Many regulators around the world such as the U. S. Securities and Exchange Commission have mandated XBRL for the submission of financial information.
The FASB expressed US GAAP in XBRL beginning in 2008.
* Using XBRL and Quantrix Modeler to Analyze Financial Statements: by Professor Luca Erzegovesi of University of Trento, Italy.
The eXtensible Business Reporting Language has used simple and extended XLinks since the XBRL 2. 0 specification was published in 2001.
Most large XBRL taxonomies contain extensive linkbases.
As of 2009, XBRL is probably the most extensive use of XLink in production systems.
Recently, the field has trended toward an increasingly popular movement for " interactive data ", and the management of company filings through streaming-data solutions such as XBRL or other forms of electronic disclosure have become prevalent topics of discussion amongst leading IROs worldwide.
XBRL ( eXtensible Business Reporting Language ) is a freely available, open, and global standard for exchanging business information.
XBRL allows the expression of semantic meaning commonly required in business reporting.
One use of XBRL is to define and exchange financial information, such as a financial statement.
The XBRL Specification is developed and published by XBRL International, Inc. ( XII ).
XBRL is a standards-based way to communicate and exchange business information between business systems.
Information being communicated or exchanged is provided within an XBRL instance.
Early users of XBRL included regulators such as the U. S. Federal Deposit Insurance Corporation and the Committee of European Banking Supervisors ( CEBS ).
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