XBRL, eXtensible Business Reporting Language, is a royalty-free, international information format designed specifically for business information, also referred to as ‘interactive data’ by the SEC. The idea behind XBRL is simple: instead of treating business information as a block of text – as in a printed paper document or a standard Internet page – it provides a unique, electronically readable tag for each individual disclosure item within business reports.

Background Uses and Benefits SEC Rules for Interactive Data
In 1998, Charlie Hoffman had the idea of XBRL as a way of totally transforming business reporting.  Charlie enlisted the support of the AICPA to spearhead the development of XBRL.

XBRL better enables the CPA profession to proactively fulfill its primary mission to protect the public interest by improving investor access to the capital markets.

On January 30, 2009, the SEC adopted rules that would require companies to provide to the Commission financial statements in XBRL format.

XBRL Events
   XBRL Events

Upcoming and past events such as webcasts and conferences that feature XBRL information and training opportunities.
 Hot Topics  

Resources for XBRL  

XBRL Cost Study for Small Companies

Get Your Sign Values Correct in XBRL Files

Observations and Recommendations for XBRL Implementations

White papers: 

XBRL US Whitepaper: Reducing Company Burden, Cut Government Spending - Standardize Financial Data Reporting Standards

CFA Institute Whitepaper: Transforming the Financial Information Landscape

Columbia Business School Whitepaper: An Evaluation of the Current State and Future of XBRL and Interactive Data for Investors and Analysts

XBRL US whitepaper, Avoiding Common Errors in XBRL Creation

Important Links:
XBRL US Center for Data Quality  

Data tagging recommendations by the SEC's Investor Advisory Committee

US GAAP Financial Reporting Taxonomy 

SEC Staff Observations from Review of Interactive Data Financial Statement

XBRL US Consistency Suite - Discount for AICPA members, run checks and access the XBRL Database


   XBRL US GAAP Certificate Program

Principles and Criteria for XBRL-Formatted Information 

SOP 13-2 - Performing Agreed-Upon Procedures Engagements That Address Completeness, Mapping, Consistency, or Structure of XBRL-Formatted Information

Learn how XBRL works and understand the basic terminology.

XBRL Assurance Task Force

The AICPA XBRL Assurance Task Force is currently developing guidance to assist CPAs to perform voluntary assurance engagements related to XBRL-tagged data.  The Task Force has published Principles and Criteria for XBRL-Formatted Information and SOP 13-2, Performing Agreed-Upon Procedures Engagements That Address the Completeness, Mapping, Consistency, or Structure of XBRL-Formatted Information  

View Comment Letters Related to XBRL


  XBRL Related Webcasts
XBRL Related CPE Courses

XBRL Articles


The AICPA and XBRL US have launched the XBRL US GAAP Certificate Program.  Learn more about the program and enroll.
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