XBRL(eXtensible Business Reporting Language) is the XML-based standard technology to communicate the complicated financial information about corporate business reports effectively. XBRL makes the analysis and exchange of corporate financial information easier and more reliable.
This paper introduces the meaning and characteristics of XBRL as a concept, and studies the structure and technology of XBRL, and researches the practical use of XBRL and a lot of cases in the domestic and foreign areas, and provides the insight about the method of enhancing corporate competitiveness using new information technology called XBRL.
