XBRL: The Language of Finance and Accounting
http://www.xml.com/pub/a/2004/03/10/xbrl.html

Waldt, Dale
XML.com
2004

Abstract:

The eXtensible Business Reporting Language (XBRL) is a language for capturing financial information throughout a business' information processes that will eventually be reported to shareholders, banks, regulators, and other parties. The goal of XBRL is to make the analysis and exchange of corporate information more reliable and easier to facilitate.