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Abstract
The paper deals with general questions of business data communication, particularly focusing on the Extended Business Reporting Language (XBRL) open data format. The XBRL concept and taxonomy is analysed to a greater extent, as well as the two circumstances supporting the concept and preventing it from a larger international use. Moreover, the structure and activities of the nonprofit association XBRL International is described, together with a report on an XBRL implementation process carried out in the USA, the EU and the Czech Republic. Finally, a brief list of possible XBRL implementation impacts on financial reporting issues is discussed, and mainly online reporting and continuous auditing is surveyed.
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