“This white paper describes how XBRL eXtensible Business Reporting Language will radically change the financial reporting from corporates to professional
investors and financial analysts.  XBRL is a global standard for interactive reporting which is carried by over 500 global organisations such as regulators, legislators, accounting firms.“

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Source: Ramin (IASB)/Frank (DVFA)/Kesselmeyer, XBRL for Financial Analyst and Professional Investors, Whitepaper, June 2007.