XBRL Reporting

XBRL: XBRL (eXtensible Business Reporting Language) is an internet-based, cross-platform and freely available computer language that is designed for business reporting. XBRL is a combination of accounting standards and computer languages, thus it allows the expression of unstructured data and semantic meaning commonly required in business reporting. XBRL successfully implements the maximization of data integration and utilization; therefore it is considered as the latest technology and global standard for financial data exchange. XBRL’s beginning can be traced to the initial effort of Charles Hoffman, a Certified Public Accountant from Washington, in 1998. In the following year, XBRL committee was founded under the joint effort of AICPA and several international corporations.


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XBRL (可扩展商务报告语言)是基于互联网,跨平台操作,专门用于财务报告编制,披露和使用的计算机语言,基本实现数据的集成与最大化利用,会计信息数出一门,资料共享,是国际上将会计准则与计算机语言相结合,用于非结构化数据,尤其是财务信息交换的最新公认标准和技术。XBRL于1998年起源于美国,美国注册会计师Hoffman于1998年时提出,1999年,美国注册会计师协会联合多家跨国公司成立了XBRL指导委员会。