XBRL Around the World.

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  • Additional Information
    • Subject Terms:
      UNITED States; EUROPE
    • Abstract:
      The article discusses the financial reporting format called XBRL (Extensible Business Reporting Language), placing in a global context the efforts of the U.S. Securities and Exchange Commission (SEC) to require American companies to file their financial reports in an extensible format. The SEC refers to XBRL as "interactive data." XBRL puts reported information into an instantly reusable computer-readable format, the article states. Other topics include cross-border applications of XBRL in Europe and the use of XBRL in the capital markets of Asia. INSETS: EXECUTIVE SUMMARY;Europe's XBRL Leader.