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eXtensible Business Reporting Language
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eXtensible Business Reporting Language

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Also known as XBRL, .xbrl

XBRL (eXtensible Business Reporting Language) is a freely available 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 supports reports in JSON and CSV formats in addition to 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 publish

Key facts

File format.name
eXtensible Business Reporting Language
File format.icon
300px
File format.extension
.xbrl, .xml
File format.mime
application/xml
File format.owner
XBRL International
File format.latest release version
v2.1 (with errata corrections)
File format.genre
Markup language
File format.extendedfrom
XML
File format.standard
XBRL 2.1 Specification

via Wikipedia infobox

~19 min read

Encyclopedic overview

19 sections
Contents
  • Specification
  • XBRL document structure
  • XBRL Instance
  • XBRL Taxonomy
  • Label Linkbase
  • Reference Linkbase
  • Calculation Linkbase
  • Definition Linkbase
  • Presentation Linkbase
  • XBRL modules
  • Extensibility
  • iXBRL
  • History
  • Lack of accuracy
  • Impact of XBRL
  • Impact on financial reporting in the European Union
  • See also
  • References
  • External links

XBRL (eXtensible Business Reporting Language) is a freely available 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 supports reports in JSON and CSV formats in addition to 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.

Excerpted from Wikipedia’s “eXtensible Business Reporting Language” article, available under the CC BY-SA 4.0 licence.

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