====== R9 - eXtensible Business Reporting Language (XBRL) Standards ======

[[dido:99_annexes:annex-c-references:start|Go up to References]]

===== Reference Identifier =====

FDIS-RA: [R9]

===== Citation =====

XBRL International. //eXtensible Business Reporting Language (XBRL) Standards//. Specifications and supporting information concerning XBRL and its use in business and regulatory reporting.

===== URI =====

https://specifications.xbrl.org/

===== Note =====

This reference provides information concerning the
[[dido:99_annexes:annex-b-terms-and-definitions:x:xbrl|eXtensible Business Reporting Language (XBRL)]]
standards used to represent, exchange, and validate business-reporting information.

FDIS-RA uses this reference to illustrate architectural concerns involving:

  * Structured business and regulatory reporting
  * Machine-readable information
  * Taxonomy-based representation
  * Tagged reporting
  * Automated validation
  * Exchange of reported information across systems

XBRL standardizes the representation and exchange of business-reporting information. It supports consistent tagging, structural validation, and automated processing across reporting environments.

XBRL does not, by itself, define a complete architecture for semantic interpretation, provenance, interpretive authority, version context, or controlled evolution of meaning across independently developed systems.

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