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eXtensible Business Reporting Language (XBRL) – a technical overview

Author

Listed:
  • Ivan Belev

    (UNWE, Sofia, Bulgaria)

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.

Suggested Citation

  • Ivan Belev, 2019. "eXtensible Business Reporting Language (XBRL) – a technical overview," Conferences of the department Informatics, Publishing house Science and Economics Varna, issue 1, pages 322-330.
    • Handle: RePEc:vrn:katinf:y:2019:i:1:p:322-330
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    File URL: http://informatics.ue-varna.bg/conference19/Conf.proceedings_Informatics-50.years%20322-330.pdf
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    More about this item

    Keywords

    XBRL; eXtensible Business Reporting Language; technical overview;
    All these keywords.

    JEL classification:

    • C8 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs

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