XBRL. A Free & Open Reporting Standard.

Michelle Savage, Vice President, Communication, XBRL US

The XBRL standard is a free, open, non-proprietary, financial data standard, developed and maintained by a global, not-for-profit standards body. Free and open standards are critical for governments and businesses looking to adopt a standard.


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Free, Open Reporting Standards

All standards are not created equal. Standards can be open or closed. Nonproprietary or proprietary. Developed by a non-profit standards organization or by a commercial entity. The XBRL standard is free, open, non-proprietary and is developed, and maintained by a market-driven,Β not-for-profit standards body. These are critical attributes for a standard and here’s why. Open. The […more]


XULE Overview

Awarded to individuals who have viewed the free online overview of XULE – an open-source XBRL processing syntax for manipulating and evaluating XBRL content, including facts, reports, and taxonomies, so that the data can be validated, displayed and standardized consistently.


XULE Syntax and Basic Filtering

Awarded to individuals who have completed the free XULE syntax and basic filtering module. Participants have completed a series of interactive exercises using the syntax to gain practical experience with XULE, as well as answering multiple choice questions.


XBRL Fundamentals

Awarded to individuals who have completed the free online introduction to understanding the XBRL standard, taxonomies and reports (known as instance documents), including answering a set of questions with an overall score of more than 80% correct.


Introduction to XULE

Awarded to individuals who have completed the free online introduction to XULE. Participants have completed a series of interactive exercises using the syntax to gain practical experience with XULE, as well as answering multiple choice questions.


Understanding the US GAAP Taxonomy

Awarded to individuals who have completed the free online introduction to understanding the structure and use of the US GAAP Taxonomy, including answering a set of questions with an overall score of more than 80% correct.


DQC_0015 List of Elements V3
Public Review Ended
Dec 13, 2016

DQC_0015 List of Elements V3


XBRL Data Community

Join the growing number of professionals using the XBRL application programming interface (API) to get reported data and check reports before filing.

Check out our growing collection of free resources, including:

XBRL Filed Data extensions for Excel (365) and Google Sheets
and code samples in
Python –    and    R –


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Online Learning

Get quick introductions to the basics of the open data exchange standard for business reporting and XULE – an open-source syntax created to help developers get the most out of XBRL without re-engineering their tech stack.

Create a free account at https://education.xbrl.org to get started (an XBRL US Web account will not work as a login). Participants will receive a Professional Education XBRL Achievement for each module completed.