XBRL Fundamentals.

Authors :: Hannon, Neal
Source :: Strategic Finance. Apr2005, Vol. 86 Issue 10, p57-58. 2p. 1 Illustration.
Publication Year :: 2005
Abstract: The article discusses aspects of the Extensible Business Reporting Language (XBRL). It is a framework for simplifying the exchange of financial statements, performance reports, accounting records, and other business information between software programs. XBRL is designed to facilitate the conversion of business data into individual, universally recognized Extendible Markup Language (XML) compliant tags within an XML document.