Abstract

XBRL is indeed becoming a technologial standart for interchange, storage and publishing of financial information. Despite the fact that the base specification is a stable and tested version, the complete structure of this technology is still under construction. Being a derivation of XML with the purpose of allowing the construction of vocabulary which can represent information in the financial field, it is necessary that a framework is developed for this technology to accomplish its goal in a proper way. Thus, many technical specification and documments that guide its use are being developed by the XBRL International Consortium. This consortium also defines rules and processes that validate the development of XBRL taxonomies. We will call framework all this XBRL structure. This paper discusses the XBRL framework, based in technical specifications and documents that guides its preparation, in a way that the understanding of this technology can be facilitated.

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