====== eXtensible Business Reporting Language (XBRL) ====== [[dido:99_annexes:annex-b-terms-and-definitions:start|Go up to Terms and Definitions]] ===== Discussion ===== eXtensible Business Reporting Language (XBRL) provides a global standard for digital business reporting. XBRL makes business reporting computer-readable by tagging reported facts with concepts, contexts, units, dimensions, and taxonomy-defined meanings. XBRL supports [[dido:99_annexes:annex-b-terms-and-definitions:r:report|report]] exchange, validation, comparison, analysis, and regulatory processing. XBRL reports use taxonomies to define reporting concepts and the relationships among them. XBRL instances provide the reported facts that conform to those taxonomies. XBRL differs from [[dido:99_annexes:annex-b-terms-and-definitions:s:sbrm]]. SBRM provides a model for business report structure, report facts, dimensions, calculations, and validation logic. XBRL provides a standards-based reporting technology used to exchange and process business report information. XBRL also differs from [[dido:05-semantics:01-kinds-of-semantics:10-report-semantics]]. Report semantics defines the meaning of reported facts, dimensions, reporting contexts, report structures, rules, and interpretation constraints. XBRL expresses selected report semantics in a machine-readable reporting format. ===== Definition ===== //standard for machine-readable business reporting that represents reported facts using taxonomy-defined concepts, contexts, units, dimensions, and relationships// ===== Source ===== XBRL International XBRL standard descriptions, specialized for use in the FX Demo Reference Architecture. ===== Note ===== XBRL is not equivalent to a report. XBRL provides a representation technology for machine-readable business reporting. The report consists of the reported information, facts, dimensions, contexts, and the governing report model. ===== Example ===== An FX regulatory report expressed in XBRL identifies a reported fact such as ''notionalAmount'', associates the fact with a reporting entity, reporting period, currency unit, jurisdictional context, and taxonomy-defined concept, and supports automated validation and comparison. ---- © 2026 Dido Solutions, Inc. and Jackrabbit Consulting, Inc.