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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 (eXtensible Business Reporting Language) is a freely available and global framework for exchanging business information.XBRL allows the expression of semantics commonly required in business reporting.
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.
XBRLS is intended to enable the non-XBRL expert to create both XBRL metadata and XBRL reports in a simple and convenient manner. At the same time, it seeks to improve the usability of XBRL, the interoperability among XBRL-based solutions, the effectiveness of XBRL extensions and to reduce software development costs.
XBRL: an open data standard for financial reporting. xCBL: a collection of XML specifications for use in e-business. xCal: the XML-compliant representation of the iCalendar standard; XCES: an XML based standard to codify text corpus
CODA software is designed for multi-currency, multi-language, multi-country, multi-company and multi-site operations, and is used by around 2,600 medium and large organizations in over 100 countries in a variety of markets and within both public and commercial sectors.
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
The competing XBRL GL standard however is at odds with the REA concept, as it closely mimics double-entry book-keeping. REA is now recognised by The Open Group within the TOGAF standard (an industry standard enterprise framework), as one of the modelling tools which is useful for modelling business processes.