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Short for Extensible Business Reporting Language, an XML-based specification for publishing the financial information of an enterprise. The standardization of the specification makes it easier for public and private companies to share information with each other and with industry analysts across all software formats and technologies, including the Internet.

XBRL uses XML data tags based on standardized accounting industry definitions to describe financial information for public and private companies and other organizations. The financial information includes such data as annual and quarterly reports, SEC filings, general ledger information, net revenue and accountancy schedules.

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