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An Introduction to XBRL

What is XBRL? XBRL is the open international standard for digital business reporting, managed by a global not for profit consortium, XBRL International. We are  committed to improving reporting in the public interest. XBRL is used around the world, in more than 50 countries. Millions of XBRL documents are created every year, replacing older, paper-based reports […]

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The Standard for Reporting

The International Standard XBRL is the international standard for digital reporting of financial, performance, risk and compliance information, although it is also used for many other types of reporting. The open XBRL specifications are freely licensed to anyone seeking to use the standard. XBRL provides a way to: define unambiguous, reusable definitions report individual facts against those definitions […]

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iXBRL

iXBRL, or Inline XBRL, is an open standard that is used by millions of companies around the world to prepare financial statements in a structured data format that is both human and machine readable.

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Introducing the OIM

The Open Information Model (or “OIM”) is XBRL International’s strategic effort to simplify and modernise important aspects of the XBRL Standard. The OIM provides new and simpler ways to work with XBRL data. It defines a model that represents the meaning of the standard, without referencing syntax specifics. It then defines multiple and interchangeable formats, […]

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Financial Statements in XBRL

Financial statements are a vital part of economic life. Creating digital, unambiguous, accurate and reusable versions of financial statements is one of the core capabilities of the XBRL standard. Flexibility is key Financial statements: are governed by official accounting standards contain specific types of information are influenced by norms and habits within industries are extremely […]

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Specifications

XBRL is an open standard, with our specifications freely available and freely licensed. XBRL is supported by a strong software development community that has create a broad range of XBRL products, both free and commercial, covering the needs of both end users and developers. In general, the best way to get started with XBRL is […]

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Taxonomies

What is an XBRL taxonomy? XBRL taxonomies are dictionaries for reporting. They provide digital definitions for business concepts and make digital reporting possible. Digital reports work by ‘tagging’ each reported fact so that it can be identified by computer software. For example, the tag “ProfitLoss” might be used for net earnings, and “EnergyConsumed” could indicate […]

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XBRL Global Ledger: Transactional Reporting

  Accountings systems store transactional details in data stores called ledgers. These records, in turn, consolidate, eliminate and aggregate data up into reports. Generally this involves the loss of relevant supporting details. XBRL GL is the standard in the XBRL family that allows this information to be retained and controlled. Summary reports lose their connection to […]

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