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XBRL International has issued and reissued a stability pledge in relation to the core XBRL 2.1 specification. In addition to the core XBRL 2.1 specification, work continues on the development of XBRL modules that define new, compatible functionality. XBRL Dimensions – This module has achieved Recommendation status in 2005. A new edition of ...
MCA is performed by applying the CA algorithm to either an indicator matrix (also called complete disjunctive table – CDT) or a Burt table formed from these variables. [citation needed] An indicator matrix is an individuals × variables matrix, where the rows represent individuals and the columns are dummy variables representing categories of the variables. [1]
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.
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.
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.
XBRL assurance covers different audit reports depending on the primary and secondary audit objects. To let the auditor to give an opinion on fair view is not obvious. An XBRL report (instance) contains little presentation metadata. More presentation metadata is needed to present the XBRL report in a human readable manner.