v2.1 (with errata corrections) February 20, 2013; 11 years ago (2013-02-20)
Type of format
Markup language
Extended from
XML
Standard
XBRL 2.1 Specification[1]
Part of a series on
Accounting
Historical cost
Constant purchasing power
Management
Tax
Major types
Audit
Budget
Cost
Forensic
Financial
Fund
Governmental
Management
Social
Tax
Key concepts
Accounting period
Accrual
Constant purchasing power
Economic entity
Fair value
Going concern
Historical cost
Matching principle
Materiality
Revenue recognition
Unit of account
Selected accounts
Assets
Cash
Cost of goods sold
Depreciation / Amortization (business)
Equity
Expenses
Goodwill
Liabilities
Profit
Revenue
Accounting standards
Generally-accepted principles
Generally-accepted auditing standards
Convergence
International Financial Reporting Standards
International Standards on Auditing
Management Accounting Principles
Financial statements
Annual report
Balance sheet
Cash-flow
Equity
Income
Management discussion
Notes to the financial statements
Bookkeeping
Bank reconciliation
Debits and credits
Double-entry system
FIFO and LIFO
Journal
Ledger / General ledger
Trial balance
Auditing
Financial
Internal
Firms
Report
Sarbanes–Oxley Act
People and organizations
Accountants
Accounting organizations
Luca Pacioli
Development
History
Research
Positive accounting
Sarbanes–Oxley Act
Misconduct
Creative
Earnings management
Error account
Hollywood
Off-balance-sheet
Two sets of books
v
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e
XBRL (eXtensible Business Reporting Language) is a freely available and global framework for exchanging business information. XBRL allows the expression of semantics commonly required in business reporting. The standard was originally based on XML, but now additionally supports reports in JSON and CSV formats, as well as the original XML-based syntax. XBRL is also increasingly used in its Inline XBRL variant, which embeds XBRL tags into an HTML document. One common use of XBRL is the exchange of financial information, such as in a company's annual financial report. The XBRL standard is developed and published by XBRL International, Inc. (XII).
XBRL is a standards-based way to communicate and exchange business information between business systems. These communications are defined by metadata set out in taxonomies, which capture the definition of individual reporting concepts as well as the relationships between concepts and other semantic meaning. 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[2] and the Committee of European Banking Supervisors (CEBS).[3] Common functions in many countries that make use of XBRL include regulators of stock exchanges and securities, banking regulators, business registrars, revenue reporting and tax-filing agencies, and national statistical agencies.
A list of known XBRL projects is published by XBRL International.[4] Within the last ten years, the Securities and Exchange Commission (SEC), the United Kingdom's HM Revenue and Customs (HMRC), and Singapore's Accounting and Corporate Regulatory Authority (ACRA),[5] had begun to require companies to use it, and other regulators were following suit.[6][7] Development of the SEC's initial US GAAP Taxonomy was led by XBRL US and was accepted and deployed for use by public companies in 2008 in phases, with the largest filers going first: foreign companies which use International Financial Reporting Standards (IFRS) are expected to submit their financial returns to the SEC using XBRL once the IFRS taxonomy has been accepted by the SEC. In the UK in 2011, both HMRC and Companies House accepted XBRL in the iXBRL format. XBRL was adopted by the Ministry of Corporate Affairs (MCA) of India for filing financial and costing information with the Central Government.[8]
^"Extensible Business Reporting Language (XBRL) 2.1; Recommendation 31 December 2003 with errata corrections to 20 February 2013". XBRL International. 20 February 2013. Archived from the original on 1 June 2014.
^"Improved Business Process Through XBRL: A Use Case for Business Reporting" (PDF). FFIEC Federal Financial Institutions Examination Council. 31 January 2006. Archived (PDF) from the original on 27 July 2011.
^"Eurofiling Initiative". Eurofiling.info. Archived from the original on 2013-04-17. Retrieved 2013-04-22.
^"XBRL Project Directory".
^"Filing Financial Statements in XBRL Format". Accounting and Corporate Regulatory Authority. 28 April 2019.
^Regulators are serious about universal financial language Archived 2010-12-12 at the Wayback Machine Financial Times 8-Dec-2010
^"SEC.gov | Inline XBRL". www.sec.gov.
^"XBRL Filing in MCA21". Ministry of Corporate Affairs. Archived from the original on 2013-06-20. Retrieved 2013-06-20.
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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...
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2014. "AMAZON.COM ANNOUNCES FOURTH QUARTER SALES UP 15% TO $29.33 BILLION" (XBRL). United Securities and Exchange Commission. January 29, 2015. Hilary Osborne...
language XBRL (Extensible Business Reporting Language), required by the SEC. A customer of Workiva's was the first company to file Inline XBRL with the...
provisional jurisdiction for XBRL International in India. In 2010, it promoted eXtensible Business Reporting Language (XBRL) India as a section 8 Company...
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Form (10-K)" (XBRL). United States Securities and Exchange Commission. July 30, 2013. "CINTAS CORP 2014 Q3 Quarterly Report Form (10-Q)" (XBRL). United States...
Exxon Mobil Corporation, Form 10-K for fiscal year ended December 31, 2018 (XBRL) (Report). U.S. SEC. February 27, 2019. Retrieved February 10, 2023. Form...
in a financial statement. More recently a market driven global standard, XBRL (Extensible Business Reporting Language), which can be used for creating...
value shall be recognised in profit or loss ..." while the IASB defined IFRS XBRL taxonomy includes OtherGainsLosses, GainsLossesOnNetMonetaryPosition and...
"AMAZON.COM, INC. FORM 10-K For the Fiscal Year Ended December 31, 2017" (XBRL). Google Finance. August 5, 2018. Levy, Nat (October 25, 2018). "Amazon tops...
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editor XMLSpy, and MapForce, a data mapping tool. Altova has also added XBRL capable programs to its XML software line, including development tools. In...
take place, rather than waiting for end-of-period reports. The adoption of XBRL by companies makes the release of continuous reporting information more feasible...
Analytica data scandal 2021 Facebook leak Meta AI The Social Network "Inline XBRL Viewer". Archived from the original on February 6, 2024. Retrieved February...
Archived (PDF) from the original on 2017-06-14. Retrieved July 10, 2019. "EIOPA XBRL Filing Rules for Solvency II reporting" (PDF). Archived (PDF) from the original...
Global Information
