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XBRL (eXtensible Business Reporting Language) is a freely available and global standard for exchanging business information. XBRL allows the expression of semantic meaning commonly required in business reporting. The language is XML-based and uses the XML syntax and related XML technologies such as XML Schema, XLink, XPath, and Namespaces. One use of XBRL is to define and exchange financial information, such as a financial statement. The XBRL Specification is developed and published by XBRL International, Inc. (XII). XBRL is a standards-based way to communicate and exchange business information between business systems. These communications are defined by metadata set out in taxonomies, which capture the definition of individual reporting concepts as well as the relationships between concepts and other semantic meaning. Information being communicated or exchanged is provided within an XBRL instance. Early users of XBRL included regulators such as the U.S. Federal Deposit Insurance Corporation and the Committee of European Banking Supervisors (CEBS). Common functions in many countries that make use of XBRL include regulators of stock exchanges and securities, banking regulators, business registrars, revenue reporting and tax-filing agencies, and national statistical agencies. A wiki repository of XBRL projects is available to be freely explored and updated.〔(Worldwide XBRL Projects )〕 Within the last ten years, the Securities and Exchange Commission (SEC) in the United States, the United Kingdom's HM Revenue and Customs (HMRC), and Companies House in Singapore had begun to require companies to use it, and other regulators were following suit.〔(Regulators are serious about universal financial language ) Financial Times 8-Dec-2010〕 The SEC's deployment was launched in 2008 in phases, with the largest filers going first: foreign companies which use International Financial Reporting Standards (IFRS) are expected to submit their financial returns to the SEC using XBRL once the IFRS taxonomy has been accepted by the SEC. In the UK in 2013, both HMRC and Companies House accepted XBRL in the iXBRL format. XBRL was adopted by the Ministry of Corporate Affairs (MCA) of India for filing financial and costing information with the Central Government. == Specification == The current version of XBRL is 2.1, with errata corrections.〔(【引用サイトリンク】url=http://specifications.xbrl.org/work-product-index-group-base-spec-base-spec.html )〕 The normative version of all the XML Schemas is provided in the specification documents, not in separate files. A conformance suite is available to test processors of XBRL documents. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「XBRL」の詳細全文を読む スポンサード リンク
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