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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 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.
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.
The intent of the XBRLS architecture is to make it easier for business users to make use of XBRL, to make it easier for software vendors to support XBRL, and to safely use the features of XBRL. XBRLS is a subset of what is allowed by the complete XBRL Specification. Examples of these limitations placed on XBRL are the following: Uses no tuples.
XBRL is an open standard "language" for the digital exchange of reports. The taxonomy "enables businesses to generate the required reporting information directly from their own records and the government, to then process this information efficiently and effectively". [7] Data exchange via Digipoort takes place through XBRL as much as possible.
Its product-range enables creation, validation, search, filing and audit of XBRL/iXBRL documents. Its products are used by financial regulators and financial institutions. [citation needed] Its products are sold directly and through resellers including BDO International, Unit4, and IRIS Software. [1] It is a member of the XBRL Consortium. [7]
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XBRL assurance is the auditor's opinion on whether a financial statement or other business report published in XBRL, is relevant, accurate, complete, and fairly presented.. An XBRL report is an electronic file and called instance in XBRL terminolo
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