Let's learn about XBRL technical specifications. What do the terms fact, concept and taxonomy mean in...

Let's learn about XBRL technical specifications. What do the terms fact, concept and taxonomy mean in XBRL?

Expert Solution

XBRL stands for- eXtensible Business Reporting Language.

XBRL is freely available and global framework for exchanging business information. It is a way of communicating and exchanging business information between business systems. One use of XBRL is to define and exchange financial information such as financial statement. In many countries XBRL used for regulators of stock exchanges and securities, banking regulators, business registrars, revenue reporting and tax filling agencies, and national statistical agencies.

XBRL language is XML based and uses XML syntax and related XML technologies.

*XML- Extensible Markup Language is markup language that defines set of rules for encoding document in a format that is both human readable and machine readable.

XBRL built on number of essential technical specifications that form the basis of all XBRL implementations. These specifications set put how to create and test metadata.

*Metadata means data about data. It provides information about other data.

XBRL standards made up of number of technical specifications.

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