R9 - eXtensible Business Reporting Language (XBRL) Standards

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FDIS-RA: [R9]

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

https://specifications.xbrl.org/

This reference provides information concerning the 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.