XBRL和XML网络服务、ebXML以及其他电子商务基础设施之间的关系.pdfVIP

XBRL and its relationship to XML Web Services, ebXML and other infrastructures for e-Business Walter Hamscher (walter@) 25 May 2002 Purpose The eXtensible Business Reporting Language (XBRL) is a markup language for financial and business reporting. Although it was designed from the outset to be “Internet native,” its scope focuses entirely on the content of a business report, and it is completely neutral with respect to the technical means by which e-reporting is accomplished. In other words, how one organization should get its XBRL document to another – how a bank should send its XBRL-formatted quarterly report to a regulator, how a subsidiary gets its monthly XBRL-formatted PL to corporate headquarters – is not particularly constrained by XBRL. This is as it should be, since that is what makes financial reports expressed in XBRL reusable. However, at this stage of its maturity, whenever an XBRL taxonomy (in effect, a tag set) is built, that effort tends to go hand-in-hand with the development of a specific XBRL- based application to use that taxonomy , so that certain design decisions occur repeatedly. The goal of this note is to sketch some of the salient issues, business processes, and likely implementation profiles of using XBRL, not only to facilitate implementation, but also to facilitate ongoing discussion with the advocates of various e-business infrastructure standards currently on offer. Business Reporting Processes If a constantly changing set of reporting organizations (“producers”) is going to transmit business reports to at least one receiving authority (“consumer”), there are certain interactions between those participants that are always going to occur and that must be enabled by the technology in some way. In e-business, these are called not only “business processes” but “int