XBRL (
eXtensible Business Reporting Language) is a freely available and global standard for exchanging business information. XBRL allows the expression of semantic meaning commonly required in
business reporting. The language is
XML-based and uses the XML syntax and related
XML technologies such as
XML Schema,
XLink,
XPath, and
Namespaces. One use of XBRL is to define and exchange financial information, such as a financial statement. The XBRL Specification is developed and published by
XBRL International, Inc. (XII).