Standardized Company Reporting with XBRL

  • Thomas Klement


Today the eXtensible Business Reporting Language (XBRL) is accepted as the standardized international exchange format in external business reporting. This objective does not, however, realise the full potential of XBRL. The XBRL standard was established with the vision to improve the whole information supply chain within enterprise reporting. XBRL may provide significant benefits for collection of information from heterogeneous data sources and subsequent preparation of enhanced information. Implementation of enterprise reporting processes on the basis of a standardized data format offers possibilities to improve quality of reported data, to speed up creation processes and to eliminate sources of errors.


Supply Chain Balance Sheet Reporting Process External Reporting Data Exchange Format 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.


  1. Biron, P.; Malhotra, A. (2004): Datatypes Second Edition,, downloaded in April 2007
  2. Fallside, D.; Walmsley, P. (2004): XML Schema Part 0: Primer Second Edition,, Downloaded in April 2007
  3. Fedor, J.; Wallis, H.; Cohen, E.; Nobuyuki, S. (2006): XBRL Global Ledger 2006 Taxonomy,, downloaded in Aptil 2007.
  4. Herman, I.; Swick, R. Brickley, D. (2007) Ressource Description Framework,, downloaded in April 2007.
  5. Hernández-Ros, I.; Wallis, H. (2006): XBRL Dimensions 1.0,, downloaded in April 2007.
  6. ISO /IEC 9075:2003 (2003): Infomration technology — Database Language SQL,, downloaded in April 2007.Google Scholar
  7. ISO/IEC 9075-14:2006 (2006): Information technology-Database languages-SQL-Part 14: XML-Related Specifications (SQL/XML),, downloaded in April 2007.Google Scholar
  8. Simba Technologies Inc. (2007): XML for Analysis,, downloaded in April 2007.
  9. Thompson, H.; Beech, D.; Maloney M.; Mendelsohn, N. (2004): XML Schema Part 1: Structures Second Edition,, downloaded April 2007.

Copyright information

© Deutscher Universitäts-Verlag | GWV Fachverlage GmbH, Wiesbaden 2007

Authors and Affiliations

  • Thomas Klement
    • 1
  1. 1.ABZ Informatik GmbHGermany

Personalised recommendations