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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.
XBRL is an open standard "language" for the digital exchange of reports. The taxonomy "enables businesses to generate the required reporting information directly from their own records and the government, to then process this information efficiently and effectively". [7] Data exchange via Digipoort takes place through XBRL as much as possible.
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.
XBRL is a general purpose specification, based on the idea that no one is likely to use 100% of the components of XBRL in building any one solution. XBRLS specifies a subset of XBRL that is designed to meet the needs of most business users in most situations, and offers it as a starting point for others.
Consider a car dealer who presents a customer with two options: a car at $25K with a five-year warranty or $24K and a three-year warranty (i.e., each year of warranty is worth $500 to the dealer).
XBRL assurance is the auditor's opinion on whether a financial statement or other business report published in XBRL, is relevant, accurate, complete, and fairly presented.. An XBRL report is an electronic file and called instance in XBRL terminolo
The Workiva Platform is a cloud-based enterprise software-as-a-service platform that enables companies to collect, manage, report and analyse critical business data in real time. [8] Wdesk also allows companies to manage and file financial and compliance documents to regulatory agencies.
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