…such as the eXtensible Business Reporting Language (XBRL).

Now there is a shout-out! Better than Steve Cobert or Jon Steward? Possibly, possibly. πŸ˜‰

Where? The DATA act, recently passed by the House of Representatives (US), reads in part:

EXISTING DATA REPORTING STANDARDS.β€”In designating reporting standards under this subsection, the Commission shall, to the extent practicable, incorporate existing nonproprietary standards, such as the eXtensible Business Reporting Language (XBRL). [Title 31, Section 3611(b)(3). Doesn’t really roll off the tongue does it?]

No guarantees but what do you think the odds are that XBRL will be used by the commission? (That’s what I thought.)

With that in mind:


Homepage for XBRL.org and apparently the starting point for all things XBRL. You will find the specifications, taxonomies, best practices and other materials on XBRL.

Enough reading material to keep you busy while waiting for organizations to adopt or to be required to adopt XBRL.

Topic maps are relevant to this transition for several reasons, among others:

  1. Some organizations will have legacy accounting systems that require mapping to XBRL.
  2. Even organizations that have transitioned to XBRL will have legacy data that has not.
  3. Transitions to XBRL by different organizations may not reflect the same underlying semantics.

One Response to “…such as the eXtensible Business Reporting Language (XBRL).”

  1. […] I pointed out in 2012, topic maps are relevant to the transition to XBRL […]