Information Technology

Gartner Glossary

Extensible Business Reporting Language (XBRL)

The eXtensible Business Reporting Language (XBRL) is an XML-defined standard used for analyzing, exchanging, and reporting financial and other business information. It defines the contents of financial reports and statements to make it easier to disseminate, access and compare financial information. XBRL is an open standard, free of license fees. It provides an identifying tag for each item of financial data instead of treating financial information as a block of text, as in a standard Internet page or printed document.


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