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XBRL US
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 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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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 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 commun ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Ministry Of Corporate Affairs
The Ministry of Corporate Affairs is an Indian government ministry primarily concerned with administration of the Companies Act 2013, the Companies Act 1956, the Limited Liability Partnership Act, 2008, and the Insolvency and Bankruptcy Code, 2016. It is responsible mainly for the regulation of Indian enterprises in the industrial and services sector. The ministry is mostly run by civil servants of the ICLS cadre. These officers are selected through the Civil Services Examination conducted by Union Public Service Commission. The highest post, Director General of Corporate Affairs (DGCoA), is fixed at Apex Scale for the ICLS. The current minister is Nirmala Sitaraman. Administration The ministry administers the following acts: * The Companies Act, 2013 * The Companies Act, 1956 * Insolvency And Bankruptcy Code, 2016 * The Competition Act, 2002 * The Monopolies and Restrictive Trade Practices Act, 1969 * The Chartered Accountants Act, 1949 s amended by the Chartered Acc ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Solvency II Directive 2009
Solvency II Directive 20092009/138/EC is a Directive in European Union law that codifies and harmonises the EU insurance regulation. Primarily this concerns the amount of capital that EU insurance companies must hold to reduce the risk of insolvency. Following an EU Parliament vote on the Omnibus II Directive on 11 March 2014, Solvency II came into effect on 1 January 2016. This date had been previously pushed back many times. Aims EU insurance legislation aims to unify a single EU insurance market and enhance consumer protection. The third-generation Insurance Directives established an "EU passport" (single licence) for insurers to operate in all member states if they fulfilled EU conditions. Many member states concluded the EU minima were not enough, and took up their own reforms, which still led to differing regulations, hampering the goal of a single market. Political implications of Solvency II A number of the large Life Insurers in the UK are unhappy with the way the le ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Well-formed Document
A well-formed document in XML is a document that "adheres to the syntax rules specified by the XML 1.0 specification in that it must satisfy both physical and logical structures". Requirements At its base level well-formed documents require that: * Content be defined. * Content be delimited with a beginning and end tag * Content be properly nested (parents within roots, children within parents) To be a well-formed document, rules must be established about the declaration and treatment of entities. Tags are case sensitive, with attributes delimited with quotation marks. Empty elements have rules established. Overlapping tags invalidate a document. Ideally, a well-formed document conforms to the design goals of XML. Other key syntax rules provided in the specification include: * It contains only properly encoded legal Unicode characters. * None of the special syntax characters such as < and & appear except when performing their markup-delineation roles. * The begin, end, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
IXBRL
XBRL (eXtensible Business Reporting Language) is a freely available global framework for exchanging business information. XBRL allows the expression of Semantics#Computer science, semantics commonly required in Financial reporting, 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 Taxonomy (general), taxonomies, which capture the definition of individual Financial reporting, reporting concepts as well as the rel ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
XBRL GL
The XBRL Global Ledger Taxonomy Framework (XBRL GL) is a holistic and generic XML and XBRL-based representation of the detailed data that can be found in accounting and operational systems, and is meant to be the bridge from transactional standards to reporting standards, integrating the Business Reporting Supply Chain. XBRL GL is developed by the XBRL GL Working Group of XBRL International. XBRL GL can be used by Computer programs for information interchange of accounting General ledger balances (summarized information) as well as complete accounting ledgers (payables, receivables, inventory, payroll, order entry, purchasing, banking) supporting object oriented accounting, quantity accounting and transparency support. The instance documents (XML files) can also be viewed in Web browsers using XSL or programmatically; it can also be carried in Inline XBRL. XBRL is designed to standardize the data, processes and rules of Business Reporting as a whole, although most implementations ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Object Oriented Programming
Object-oriented programming (OOP) is a programming paradigm based on the concept of '' objects''. Objects can contain data (called fields, attributes or properties) and have actions they can perform (called procedures or methods and implemented in code). In OOP, computer programs are designed by making them out of objects that interact with one another. Many of the most widely used programming languages (such as C++, Java, and Python) support object-oriented programming to a greater or lesser degree, typically as part of multiple paradigms in combination with others such as imperative programming and declarative programming. Significant object-oriented languages include Ada, ActionScript, C++, Common Lisp, C#, Dart, Eiffel, Fortran 2003, Haxe, Java, JavaScript, Kotlin, Logo, MATLAB, Objective-C, Object Pascal, Perl, PHP, Python, R, Raku, Ruby, Scala, SIMSCRIPT, Simula, Smalltalk, Swift, Vala and Visual Basic.NET. History The idea of "objects" in programm ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
XML Schema
An XML schema is a description of a type of XML document, typically expressed in terms of constraints on the structure and content of documents of that type, above and beyond the basic syntactical constraints imposed by XML itself. These constraints are generally expressed using some combination of grammatical rules governing the order of elements, Boolean predicates that the content must satisfy, data types governing the content of elements and attributes, and more specialized rules such as uniqueness and referential integrity constraints. There are languages developed specifically to express XML schemas. The document type definition (DTD) language, which is native to the XML specification, is a schema language that is of relatively limited capability, but that also has other uses in XML aside from the expression of schemas. Two more expressive XML schema languages in widespread use are XML Schema (with a capital ''S'') and RELAX NG. The mechanism for associating an XML do ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
International Financial Reporting Standards
International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and comparable across international boundaries. They are particularly relevant for companies with shares or securities publicly listed. IFRS have replaced many different national accounting standards around the world but have not replaced the separate accounting standards in the United States where US GAAP is applied. History The International Accounting Standards Committee (IASC) was established in June 1973 by accountancy bodies representing ten countries. It devised and published International Accounting Standards (IAS), interpretations and a conceptual framework. These were looked to by many national accounting standard-setters in developing n ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
ISO 4217
ISO 4217 is a standard published by the International Organization for Standardization (ISO) that defines alpha codes and numeric codes for the representation of currencies and provides information about the relationships between individual currencies and their minor units. This data is published in three tables: * Table A.1 – ''Current currency & funds code list'' * Table A.2 – ''Current funds codes'' * Table A.3 – ''List of codes for historic denominations of currencies & funds'' The first edition of ISO 4217 was published in 1978. The tables, history and ongoing discussion are maintained by SIX Group on behalf of ISO and the Swiss Association for Standardization. The ISO 4217 code list is used in banking and business globally. In many countries, the ISO 4217 alpha codes for the more common currencies are so well known publicly that exchange rates published in newspapers or posted in banks use only these to delineate the currencies, inste ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
ISO 8601
ISO 8601 is an international standard covering the worldwide exchange and communication of date and time-related data. It is maintained by the International Organization for Standardization (ISO) and was first published in 1988, with updates in 1991, 2000, 2004, and 2019, and an amendment in 2022. The standard provides a well-defined, unambiguous method of representing calendar dates and times in worldwide communications, especially to avoid misinterpreting numeric dates and times when such data is transferred between countries with different conventions for writing numeric dates and times. ISO 8601 applies to these representations and formats: ''dates'', in the Gregorian calendar (including the proleptic Gregorian calendar); ''times'', based on the 24-hour timekeeping system, with optional UTC offset; '' time intervals''; and combinations thereof.ISO 8601:2004 section 1 Scope The standard does not assign specific meaning to any element of the dates/times represented: t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Root Element
Each XML document has exactly one single root element. It encloses all the other elements and is, therefore, the sole parent element to all the other elements. ROOT elements are also called document elements. In HTML, the root element is the element. The World Wide Web Consortium defines not only the specifications for XML itself, but also the DOM, which is a platform- and language-independent standard object model for representing XML documents. DOM Level 1 defines, for every XML document, an object representation of the document itself and an attribute or property on the document called documentElement. This property provides access to an object of type element which directly represents the root element of the document. content There can be other XML node Extensible Markup Language (XML) is a markup language and file format for storing, transmitting, and reconstructing data. It defines a set of rules for encoding documents in a format that is both human-readabl ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
