Open data standards support many kinds of reporting organizations, and many kinds of data, from statutory financial statements to greenhouse gas emissions to descriptive narratives.
Because XBRL is a semantic data model that describes the structure of whatever data is reported, it is technology-agnostic and can be transported by commonly used technical formats, including XML, CSV, JSON, and XHTML. While these are today’s widely used formatting technologies, tomorrow new technologies may be introduced. The XBRL standard is designed to adapt to changes in technologies as well as industry and regulatory need.
Explore the many ways XBRL is used through papers, blog posts and infographics.
December, 2025 Happy New Year, and welcome back from the holidays! We're excited about the opportunities ahead. Ask us about joining existing committees that are influencing the direction of reporting by businesses, utilities,...
Understanding and addressing climate change involves data governance - the cost-effective management of climate data assets through a structured system of policies, roles, processes and controls to ensure availability, usability, and integrity. Environmental...
The 2026 GAAP Financial Reporting Taxonomy (GRT) contains updates for accounting standards, Data Quality Committee Rules and other improvements since the 2025 Taxonomy as used by issuers filing with the U.S. Securities and...
v28 The Data Quality Committee approves rules 3-4 times per year, and XBRL US Members who participate in the Center for Data Quality and provide filing software to clients must be certified...
Agency-specific FDTA rules need to make sure the data they collect is AI-ready. AI shines when given access to richly contextualized, standardized, structured data and identifiers. While Large Language Models (LLMs) can source...
The Data Quality Committee (DQC) seeks comment through January 22 on ten new automated checks for US GAAP filers. XBRL US Members and public company personnel can evaluate these rules with our secure...
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