These documents provide both specific information on XBRL implementation and general background on the language. Some are normative or contain normative sections and others are not normative. They are listed here purely for the aim of providing assistance and explanation for those using or planning to use XBRL.

XBRL International Whitepaper

This XBRL International Whitepaper explains the technical improvements made in Version 2.1 of the Specification and how these benefit implementation and interoperability. It is essential reading for IT professionals who need to advise on or make decisions about the use of XBRL. PDF format. Learn More>>

Financial Reporting Taxonomies Architecture

The Financial Reporting Taxonomies Architecture (FRTA) document guides the creation of taxonomies under version 2.1 of the Specification. It sets out recommended design architecture and establishes rules and conventions which help make taxonomies more usable and efficient. PDF format. Learn More>>

An Overview of XBRL and its Adjacent XML Languages

Includes an overview of XBRL and other XML languages, and an explanation of why XBRL is uniquely placed to handle business reporting. PDF format. Learn More>>

XBRL and its relationship to XML Web Services and ebXML

This paper discusses the relationship between XBRL, XML Web Services, ebXML and other infrastructures for e-Business. It looks at some of the issues, business processes and implementation profiles for XBRL. PDF format. Learn More>>

XBRL Benefits and Implementation

This paper outlines issues for IT managers to consider when implementing XBRL. Published by Software AG. PDF format. Learn More>>

XBRL for the XML Savvy

A slide presentation giving overview of XBRL and its technical features for those already familiar with XML. PowerPoint document. Learn More>>

XBRL Taxonomy and Instance Software Requirements

Requirements for XBRL Taxonomy Editor and Instance Creator software—comments by US XBRL Implementation Task Force. PDF format. Learn more>>

The XML Web site

XML.org was formed by OASIS, Organization for the Advancement of Structured Information Standards, to "minimize overlap and duplication in XML languages and XML standard initiatives by providing public access to XML information and XML Schemas." Learn More>>

SEC Proposed Rule Amendments

These are the SEC proposed rule amendments to enable registrants to submit voluntarily supplemental tagged financial information using the eXtensible Business Reporting Language (XBRL) format as exhibits to specified EDGAR filings under the Securities Exchange Act of 1934 and the Investment Company Act of 1940. Learn More>>