XBRL is a language for the electronic communication of business and financial data which is set to revolutionise business reporting around the world. It provides major benefits in the preparation, analysis and communication of business information. It offers cost savings, greater efficiency and improved accuracy and reliability to all those involved in supplying or using financial data.

XBRL stands for eXtensible Business Reporting Language. It is one of a family of "XML" languages which is becoming a standard means of communicating information between businesses and on the internet.

XBRL is being developed by an international non-profit consortium of approximately 250 major companies, organisations and government agencies. It is an open standard, free of licence fees. It is already being put to practical use in a number of countries and implementations of XBRL are growing rapidly around the world.

Extrait de [ recommandation Extensible Business Reporting Language (XBRL)]

Recommandations (attention, cette partie est maintenue de façon occasionnelle)
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Extensible Business Reporting Language (XBRL)
- Recommandation, 25-04-2005, version 2.1
- accès à l'historique des versions
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XBRL 2.1 Conformance Suite 1.0
- Recommandation Candidate, 25-04-2005, version 2.1
- accès à l'historique des versions
Objectifs

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XBRL FRANCE
Le 25 Avril 2005 à Boston au cours de la 11e conférence internationale XBRL, la structure XBRL France a été acceptée par les instances internationales du consortium XBRL, en tant que juridiction provisoire

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