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XBRL
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 Incorporated) of more than 300 organisations, including regulators, government agencies, intermediaries and software vendors. read more on www.xbrl.org
Taxonomies
An XBRL taxonomy is a description and classification system for the contents of financial statements and other business reporting documents according to XBRL language specification. The IASC Foundation Constitution stated objectives to build a taxonomy are:
- to develop, in the public interest, a single set of high quality, understandable and enforceable global accounting standards that require high quality, transparent and comparable information in financial statements and other financial reporting to help participants in the world's capital markets and other users make economic decisions;
- to promote the use and rigorous application of those standards;
- in fulfilling the objectives associated with (a) and (b), to take account of, as appropriate, the special needs of small and medium-sized entities and emerging economies; and
- to bring about convergence of national accounting standards and International Accounting Standards to high quality solutions. read more on www.iasb.org
The Dutch Taxonomy Project
The Dutch government intends to reduce the administrative burden of businesses with 25 percent. One of the projects to realise this reduction is a joint effort of the Ministry of Finance and the Ministry of Justice to use eXtensible Business Reporting Language (XBRL). This Dutch Taxonomy Project will moderate and facilitate developments in certain financial reporting chains. Within the Dutch Taxonomy Project the Dutch Taxonomy will be drafted through several sub-projects, executed by stakeholders, to enable the drafting and provision of tax declarations, annual reports and economic statistics. read more on NTP-site