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eXtensible Business Reporting Language (XBRL) – a technical overview

Ivan Belev ()
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Ivan Belev: UNWE, Sofia, Bulgaria

Conferences of the department Informatics, 2019, issue 1, 322-330

Abstract: The aim of this paper is to give a technical overview of eXtensible Business Reporting Language (XBRL) and to give simplified examples. It focuses on trying to explain what XBRL is and how it works. The author gives examples to explain the structure and the different elements of the XBRL standard. The scope of this research covers mainly the XBRL standard and its comprising elements. The author conveys research of various documents and sources and studies of the technical implementation of the XBRL standard. The significance of this report is that it explains the XBRL language and its elements using an easily understandable data sample.

Keywords: XBRL; eXtensible Business Reporting Language; technical overview (search for similar items in EconPapers)
JEL-codes: C8 (search for similar items in EconPapers)
Date: 2019
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Handle: RePEc:vrn:katinf:y:2019:i:1:p:322-330