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Learn XBRL course from best training institutes in Akola. XBRL stands for Extensible Business Reporting Language. It is the extended XML and thus it is a mark-up Language. It is a language, because it is meant to be an agreed upon way to exchange information. It is extensible because the specification was designed to be extensible, or be expandable, in a number of different ways, the best known of which is the re usability of base taxonomies by later parties. It is in business reporting because the goal is to enhance the data and processes throughout the business reporting supply chain. It not just contains financial statements, but information from first transaction or business event through external reporting and at times even beyond.
XBRL is the bar code of data. It could be anything. Financial data, agricultural data or may be weather data. What XBRL does is, it makes the data interactive so that it can speak to the machine and introduce itself. When data and machine both start understanding each other, we can build validation rules and analysis of humungous data sets becomes easy. XBRL is a language through which computers can treat XBRL data intelligently the machine can recognize the information provided in an XBRL document, it can select, analyze, store and can also exchange it with other applications, to present it automatically in a variety of ways to users.
The XBRL specification defines five different kinds of linkbases. They are Label Linkbase, Reference Linkbase, Calculation Linkbase, Definition Linkbase, and Presentation Linkbase. XBRL International supports several methods for continuing expansion of shared XBRL functionality. They are Link Role Registry, Functions Registry, and Transformation Rules Registry. iXBRL (Inline XBRL) is a development of XBRL in which the XBRL metadata are embedded in an HTML document. It requires the HTML document to be well-formed but does not otherwise specify the required XML format.
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