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XBRL
XBRL (eXtensible Business Reporting Language) is a freely available and global framework for exchanging business information. XBRL allows the expression of Semantics#Computer science, semantic meaning commonly required in business reporting. The language is XML-based and uses the XML syntax and related XML technologies such as XML Schema (W3C), XML Schema, XLink, XPath, and XML namespace, Namespaces. 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. These communications are defined by metadata set out in Taxonomy (general), taxonomies, which capture the definition of individual Business reporting, reporting concepts as well as the relationships between concepts and other semantic meaning. Information being communicated or exchanged is provided wi ...
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XBRL
XBRL (eXtensible Business Reporting Language) is a freely available and global framework for exchanging business information. XBRL allows the expression of Semantics#Computer science, semantic meaning commonly required in business reporting. The language is XML-based and uses the XML syntax and related XML technologies such as XML Schema (W3C), XML Schema, XLink, XPath, and XML namespace, Namespaces. 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. These communications are defined by metadata set out in Taxonomy (general), taxonomies, which capture the definition of individual Business reporting, reporting concepts as well as the relationships between concepts and other semantic meaning. Information being communicated or exchanged is provided wi ...
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XBRL Instance
XBRL (eXtensible Business Reporting Language) is a freely available and global framework for exchanging business information. XBRL allows the expression of semantic meaning commonly required in business reporting. The language is XML-based and uses the XML syntax and related XML technologies such as XML Schema, XLink, XPath, and Namespaces. 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. 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 ...
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XBRL US
XBRL (eXtensible Business Reporting Language) is a freely available and global framework for exchanging business information. XBRL allows the expression of semantic meaning commonly required in business reporting. The language is XML-based and uses the XML syntax and related XML technologies such as XML Schema, XLink, XPath, and Namespaces. 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. 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 ...
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IXBRL
XBRL (eXtensible Business Reporting Language) is a freely available and global framework for exchanging business information. XBRL allows the expression of semantic meaning commonly required in business reporting. The language is XML-based and uses the XML syntax and related XML technologies such as XML Schema, XLink, XPath, and Namespaces. 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. 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 ...
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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 ...
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XBRL International
XBRL International (XII) is the international standards organization which develops and maintains the XBRL standard and related specifications in order to improve business reporting for the public good. It is a global not-for-profit consortium of approximately 600 public and private organisations working together to support the collection, sharing and use of structured data for data reporting and analysis. History XBRL was originally the work of the AICPA, created as a way to advance financial reporting and facilitate the global exchange of financial data. XBRL International was created to ensure compatibility and agreement among industry members and to promote adoption of the standard around the world. Membership XII members consist of Jurisdictions, the largest being XBRL US XBRL (eXtensible Business Reporting Language) is a freely available and global framework for exchanging business information. XBRL allows the expression of semantic meaning commonly required in busi ...
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XLink
XML Linking Language, or XLink, is an XML markup language and W3C specification that provides methods for creating internal and external links within XML documents, and associating metadata with those links. The XLink specification XLink 1.1 is a W3C recommendation and the successor of XLink 1.0, which was also a W3C recommendation. Linking with XLink XLink defines a set of attributes that may be added to elements of other XML namespaces. XLink provides two kinds of hyperlinking for use in XML documents. Simple links connect only two resources, similar to HTML links. Extended links can link an arbitrary number of resources. Simple links A simple link creates a unidirectional hyperlink from one element to another via a URI. Example: Some Document Here is a link to the header. It is an anchor that points to the element with the id "someHeading" on the current page. Extended links Extended links allow multiple resources, either remote or local, to be connected by multiple ...
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US GAAP
Generally Accepted Accounting Principles (GAAP or U.S. GAAP, pronounced like "gap") is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC) and is the default accounting standard used by companies based in the United States. The Financial Accounting Standards Board (FASB) publishes and maintains the Accounting Standards Codification (ASC), which is the single source of authoritative nongovernmental U.S. GAAP. The FASB published U.S. GAAP in Extensible Business Reporting Language (XBRL) beginning in 2008. Sources of GAAP The FASB Accounting Standards Codification is the source of authoritative GAAP recognized by the FASB to be applied by nongovernmental entities. Rules and interpretive releases of the SEC under authority of federal securities laws are also sources of authoritative GAAP for SEC registrants. In addition to the SEC's rules and interpretive releases, the SEC staff issues Staff Accounting Bulletins that represent practices followed by t ...
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Taxonomy (general)
Taxonomy is the practice and science of categorization or classification. A taxonomy (or taxonomical classification) is a scheme of classification, especially a hierarchical classification, in which things are organized into groups or types. Among other things, a taxonomy can be used to organize and index knowledge (stored as documents, articles, videos, etc.), such as in the form of a library classification system, or a search engine taxonomy, so that users can more easily find the information they are searching for. Many taxonomies are hierarchies (and thus, have an intrinsic tree structure), but not all are. Originally, taxonomy referred only to the categorisation of organisms or a particular categorisation of organisms. In a wider, more general sense, it may refer to a categorisation of things or concepts, as well as to the principles underlying such a categorisation. Taxonomy organizes taxonomic units known as "taxa" (singular "taxon")." Taxonomy is different from me ...
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Committee Of European Banking Supervisors
The Committee of European Banking Supervisors (CEBS) was an independent advisory group on banking supervision in the European Union (EU). Established by the European Commission in 2004 by Decision 2004/5/EC, and its charter revised on 23 January 2009, it was composed of senior representatives of bank supervisory authorities and central banks of the European Union. On 1 January 2011, this committee was succeeded by the European Banking Authority (EBA), which took over all existing and ongoing tasks and responsibilities of the Committee of European Banking Supervisors (CEBS). The European Banking Authority was established by Regulation (EC) No. 1093/2010 of the European Parliament and of the Council of 24 November 2010. Its role was to: * Advise the European Commission, on the latter's request, or within a time period the Commission may have set depending on the urgency of the matter, or acting on its own behalf, in particular as regards the preparation of draft measures in the sco ...
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Object Oriented Programming
Object-oriented programming (OOP) is a programming paradigm based on the concept of "objects", which can contain data and code. The data is in the form of fields (often known as attributes or ''properties''), and the code is in the form of procedures (often known as ''methods''). A common feature of objects is that procedures (or methods) are attached to them and can access and modify the object's data fields. In this brand of OOP, there is usually a special name such as or used to refer to the current object. In OOP, computer programs are designed by making them out of objects that interact with one another. OOP languages are diverse, but the most popular ones are class-based, meaning that objects are instances of classes, which also determine their types. Many of the most widely used programming languages (such as C++, Java, Python, etc.) are multi-paradigm and they support object-oriented programming to a greater or lesser degree, typically in combination with impera ...
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XML Schema
An XML schema is a description of a type of Extensible Markup Language, 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 quantification, 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 (W3C), XML Schema (with a c ...
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