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| ====== eXtensible Business Reporting Language (XBRL) ====== | ====== eXtensible Business Reporting Language (XBRL) ====== |
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| [[private:99_annexes:annex-b-terms-and-definitions:start|Go up to Terms and Definitions]] | [[public:99_annexes:annex-b-terms-and-definitions:start|Go up to Terms and Definitions]] |
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| ===== Discussion ===== | ===== 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. | 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. |
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| XBRL supports [[private: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 supports [[public: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. |
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| XBRL differs from [[private: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 differs from [[public: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. |
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| 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. | XBRL also differs from [[public: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. |
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| ===== Definition ===== | ===== Definition ===== |