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XBRL (eXtensible Business Reporting Language) is a freely available global framework for exchanging business information. XBRL allows the expression of semantics commonly required in business reporting. The standard was originally based on XML, but now additionally supports reports in JSON and CSV formats, as well as the original XML-based syntax.
XBRLS is intended to enable the non-XBRL expert to create both XBRL metadata and XBRL reports in a simple and convenient manner. At the same time, it seeks to improve the usability of XBRL, the interoperability among XBRL-based solutions, the effectiveness of XBRL extensions and to reduce software development costs.
The XBRL Global Ledger Taxonomy Framework (XBRL GL) is a holistic and generic XML and XBRL-based representation of the detailed data that can be found in accounting and operational systems, and is meant to be the bridge from transactional standards to reporting standards, integrating the Business Reporting Supply Chain.
XBRL was originally the work of the AICPA, created as a way to advance financial reporting and facilitate the global exchange of financial data.XBRL International was created to ensure compatibility and agreement among industry members and to promote adoption of the standard around the world.
An XBRL report is part of a digital reporting supply chain. The auditor should not focus only on the reliability of the report itself. It is better to focus on the whole supply chain including the communication over a network of the report. The auditor needs to check if the report that has been sent (and received) is complete and in time.
An authorized service provider (ASP) or Authorized Repair Provider (ARP) is defined in New York General Business Law § 399-nn is defined to mean "An individual or business who has an arrangement with the original equipment manufacturer under which the original equipment manufacturer grants to the individual or business a license to use a trade name, service mark, or other proprietary ...
An Integrated Service Provider (ISP) is a for-hire firm that performs a variety of logistics service activities such as warehousing, transportation, and other functional activities that constitute a total service package. In addition, other categories of spend may fall under the ISP's scope such as maintenance, repair, and operations (MRO
XML Schema, published as a W3C recommendation in May 2001, [2] is one of several XML schema languages.It was the first separate schema language for XML to achieve Recommendation status by the W3C.
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