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DEFINITION

DEFINITION. XBRL (eXtensible Business Reporting Language) is a language for the electronic communication of business and financial data. The idea behind XBRL is simple: instead of treating financial information as a block of text, it provides an identifying tag for each individual item of data.

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DEFINITION

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  1. DEFINITION XBRL (eXtensible Business Reporting Language) is a language for the electronic communication of business and financial data. The idea behind XBRL is simple: instead of treating financial information as a block of text, it provides an identifying tag for each individual item of data.

  2. TODAY

  3. FUTURE

  4. TAXONOMY • XBRL Taxonomies are dictionaries which are used by the language. These are the categorization schemes which define the specific tags for individual items of data. • Already prepared taxonomies: • US GAPP • IFRS • HGB • COREP • Other

  5. IDEA

  6. AREAS OF USE

  7. APPLICATION ARCHITECTURE

  8. HLB Sarnowski & Wiśniewski

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