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('''eXtensible Business Reporting Language''') is an emerging [http://en.wikipedia.org/wiki/XML XML]-based standard to define and exchange business and financial performance information. The standard is governed by a not-for-profit international consortium [http://www.xbrl.org/Home/ XBRL International; Inc.] of approximately 450 organizations, including regulators, government agencies, intermediaries and software vendors. | + | '''XBRL''' ('''eXtensible Business Reporting Language''') is an emerging [http://en.wikipedia.org/wiki/XML XML]-based standard to define and exchange business and financial performance information. The standard is governed by a not-for-profit international consortium [http://www.xbrl.org/Home/ XBRL International; Inc.] of approximately 450 organizations, including regulators, government agencies, intermediaries and software vendors. |
| XBRL International is supported by its jurisdictions - independent bodies, generally organised on a country-specific basis, that work to promote the adoption of XBRL and the development of taxonomies that define the information exchange requirements of their particular domains. XBRL is being rapidly adopted to replace both paper-based and legacy electronic financial data collection by a wide range of regulators. It is now starting to be used for the disclosure of financial performance information by companies, notably in voluntary (e.g., "trial basis") [http://en.wikipedia.org/wiki/SEC_filings SEC filings]. | XBRL International is supported by its jurisdictions - independent bodies, generally organised on a country-specific basis, that work to promote the adoption of XBRL and the development of taxonomies that define the information exchange requirements of their particular domains. XBRL is being rapidly adopted to replace both paper-based and legacy electronic financial data collection by a wide range of regulators. It is now starting to be used for the disclosure of financial performance information by companies, notably in voluntary (e.g., "trial basis") [http://en.wikipedia.org/wiki/SEC_filings SEC filings]. | ||
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| - | '''XBRL''' ('''eXtensible Business Reporting Language''') nace de la propuesta lanzada en 1998 por Charles Hoffman, experto contable y auditor, para simplificar la automatizaci | + | '''XBRL''' ('''eXtensible Business Reporting Language''') nace de la propuesta lanzada en 1998 por Charles Hoffman, experto contable y auditor, para simplificar la automatización del intercambio de información financiera mediante el uso del lenguaje [http://es.wikipedia.org/wiki/XML XML]. La idea de fondo de esta iniciativa no era otra que la de estandarizar el formato con el que la información financiera se distribuye entre los diferentes proveedores y consumidores. |
| + | |||
| + | El estándar es administrado por un consorcio internacional sin animo de lucro (XBRL Internacional Incorporated) formado por aproximadamente 450 organizaciones, entre las que se incluyen reguladores, agencias gubernamentales, consultoras y desarrolladores de software. | ||
| + | |||
| + | XBRL Internacional, se ha estructurado en jurisdicciones nacionales, que son organismos que se encargan, dentro de su ámbito territorial, de promover la adopción del XBRL y del desarrollo de aquellas taxonomías XBRL que definan los requerimientos de la información financiera a intercambiar dentro de un dominio concreto. | ||
| + | |||
| + | XBRL pretende estandarizar el formato de la información de negocio y financiera que circula digitalmente. Para ello se basa en la definición de taxonomías, conjunto de metadatos que describen los datos a reportar, el formato y la estructura que estos tienen, así como las relaciones entre dichos datos. Técnicamente estas taxonomías son esquemas XML, que deberán cumplir las normas establecidas por la especificación XBRL, publicada por XBRL Internacional, actualmente está vigente la versión 2.1 de dicha especificación. | ||
| + | |||
| + | Por otro lado los datos que queremos reportar, es decir los hechos económicos de una entidad y un período temporal concreto, son representados mediante lo que llamamos informes XBRL (''Instances'' en inglés) que técnicamente son archivos XML, que harán referencia a la taxonomía, esquema XML, en la que están basados. | ||
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| + | |||
| + | == Enlaces externos - External links == | ||
| + | |||
| + | *[http://www.xbrl.org XBRL International] | ||
| + | *[http://www.xbrl.es XBRL España] | ||
| + | *[http://www.xbrl.org/Tools/ Listado herramientas XBRL - XBRL Tools] | ||
Current revision
XBRL (eXtensible Business Reporting Language) is an emerging XML-based standard to define and exchange business and financial performance information. The standard is governed by a not-for-profit international consortium XBRL International; Inc. of approximately 450 organizations, including regulators, government agencies, intermediaries and software vendors.
XBRL International is supported by its jurisdictions - independent bodies, generally organised on a country-specific basis, that work to promote the adoption of XBRL and the development of taxonomies that define the information exchange requirements of their particular domains. XBRL is being rapidly adopted to replace both paper-based and legacy electronic financial data collection by a wide range of regulators. It is now starting to be used for the disclosure of financial performance information by companies, notably in voluntary (e.g., "trial basis") SEC filings.
XBRL is a standards-based way to communicate business and financial performance data. These communications are defined by metadata set out in taxonomies. Taxonomies capture the definition of individual reporting elements as well as the relationships between elements within a taxonomy and in other taxonomies.
XBRL (eXtensible Business Reporting Language) nace de la propuesta lanzada en 1998 por Charles Hoffman, experto contable y auditor, para simplificar la automatización del intercambio de información financiera mediante el uso del lenguaje XML. La idea de fondo de esta iniciativa no era otra que la de estandarizar el formato con el que la información financiera se distribuye entre los diferentes proveedores y consumidores.
El estándar es administrado por un consorcio internacional sin animo de lucro (XBRL Internacional Incorporated) formado por aproximadamente 450 organizaciones, entre las que se incluyen reguladores, agencias gubernamentales, consultoras y desarrolladores de software.
XBRL Internacional, se ha estructurado en jurisdicciones nacionales, que son organismos que se encargan, dentro de su ámbito territorial, de promover la adopción del XBRL y del desarrollo de aquellas taxonomías XBRL que definan los requerimientos de la información financiera a intercambiar dentro de un dominio concreto.
XBRL pretende estandarizar el formato de la información de negocio y financiera que circula digitalmente. Para ello se basa en la definición de taxonomías, conjunto de metadatos que describen los datos a reportar, el formato y la estructura que estos tienen, así como las relaciones entre dichos datos. Técnicamente estas taxonomías son esquemas XML, que deberán cumplir las normas establecidas por la especificación XBRL, publicada por XBRL Internacional, actualmente está vigente la versión 2.1 de dicha especificación.
Por otro lado los datos que queremos reportar, es decir los hechos económicos de una entidad y un período temporal concreto, son representados mediante lo que llamamos informes XBRL (Instances en inglés) que técnicamente son archivos XML, que harán referencia a la taxonomía, esquema XML, en la que están basados.
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