Specifications provide the fundamental technical definition of how XBRL works. New specifications are developed from requirements statements. They are initially discussed as Internal Working Drafts within the consortium and then released as Public Working Drafts.  After a careful process of review, they are then finally released as official XBRL Recommendations. A Recommendation represents consensus within the XBRL International community and has its stamp of approval. The International Steering Committee considers that the ideas or technology specified by a Recommendation are appropriate for widespread deployment to promote the mission of XBRL International.

View the technical specifications for using XBRL to report and display Call Report information.