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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] |
Inline 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 communicat ... [...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 Instance
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 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] |
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 The American Institute of Certified Public Accountants (AICPA) is the national professional organization of Certified Public Accountants (CPAs) in the United States, with more than 428,000 members in 130 countries. Founded in 1887 as the Americ ..., 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 consi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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 multip ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
US GAAP
Generally Accepted Accounting Principles (GAAP) 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 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 the staff in administering SEC disclosure r ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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), active from its establishment in 2004 to its replacement on 1 January 2011 by the European Banking Authority (EBA) which took over all its tasks and responsibilities following Regulation (EC) No. 1093/2010 of the European Parliament and of the Council of 24 November 2010. CEBS was one of three so-called level-3 committees of the European Union in the Lamfalussy process, together with the Committee of European Securities Regulators (CESR) and the Committee of European Insurance and Occupational Pensions Supervisors (CEIOPS). Background CEBS succeeded the Groupe de Contact (, generally referred to by its French name), an informal gathering of banking supervisors that had existed since 1972 and played a role in the establishment in 1974 of the Basel Committee on Banking Supervision. The Groupe de Contact continued activity, including after the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Taxonomy (general)
280px, Generalized scheme of taxonomy Taxonomy is a practice and science concerned with classification or categorization. Typically, there are two parts to it: the development of an underlying scheme of classes (a taxonomy) and the allocation of things to the classes (classification). Originally, taxonomy referred only to the classification of organisms on the basis of shared characteristics. Today it also has a more general sense. It may refer to the classification of things or concepts, as well as to the principles underlying such work. Thus a taxonomy can be used to organize species, documents, videos or anything else. A taxonomy organizes taxonomic units known as "taxa" (singular "taxon"). Many are hierarchies. One function of a taxonomy is to help users more easily find what they are searching for. This may be effected in ways that include a library classification system and a search engine taxonomy. Etymology The word was coined in 1813 by the Swiss botanist A ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Financial Reporting
Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management discussion and analysis: # A balance sheet reports on a company's assets, liabilities, and owners equity at a given point in time. # An income statement reports on a company's income, expenses, and profits over a stated period. A profit and loss statement provides information on the operation of the enterprise. These include sales and the various expenses incurred during the stated period. # A statement of changes in equity reports on the changes in equity of the company over a stated period. # A cash flow statement reports on a company's cash flow activities, particularly its operating, investing and financing activities over a stated period ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
