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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 automatizaci

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