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XBRL US
XBRL (eXtensible Business Reporting Language) is a freely available and global framework for exchanging business information. XBRL allows the expression of semantic meaning commonly required in business reporting. The language is XML-based and uses the XML syntax and related XML technologies such as XML Schema, XLink, XPath, and Namespaces. One use of XBRL is to define and exchange financial information, such as a financial statement. The XBRL Specification is developed and published by XBRL International, Inc. (XII). XBRL is a standards-based way to communicate and exchange business information between business systems. These communications are defined by metadata set out in taxonomies, which capture the definition of individual reporting concepts as well as the relationships between concepts and other semantic meaning. Information being communicated or exchanged is provided within an XBRL instance. Early users of XBRL included regulators such as the U.S. Federal Depos ...
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XBRL
XBRL (eXtensible Business Reporting Language) is a freely available and global framework for exchanging business information. XBRL allows the expression of semantic meaning commonly required in business reporting. The language is XML-based and uses the XML syntax and related XML technologies such as XML Schema, XLink, XPath, and Namespaces. One use of XBRL is to define and exchange financial information, such as a financial statement. The XBRL Specification is developed and published by XBRL International, Inc. (XII). XBRL is a standards-based way to communicate and exchange business information between business systems. These communications are defined by metadata set out in taxonomies, which capture the definition of individual reporting concepts as well as the relationships between concepts and other semantic meaning. Information being communicated or exchanged is provided within an XBRL instance. Early users of XBRL included regulators such as the U.S. Federal Dep ...
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Accounting And Corporate Regulatory Authority
The Accounting and Corporate Regulatory Authority (ACRA) is a statutory board under the Ministry of Finance of the Government of Singapore. ACRA is the regulator of business registration, financial reporting, public accountants and corporate service providers. ACRA also plays the role of a facilitator for the development of business entities and the public accountancy profession. History ACRA was formed on 1 April 2004 by the Accounting and Corporate Regulatory Act, which resulted in the merger of the then Registry of Companies and Businesses (RCB), and the Public Accountants’ Board (PAB). The merger was to synergise the monitoring of companies’ compliance with disclosure requirements and the regulation of public accountants performing statutory audit. Overview The Accounting and Corporate Regulatory Authority (ACRA) is the regulator of business registration, financial reporting, public accountants and corporate service providers. ACRA's role is to monitor corporate complian ...
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IXBRL
XBRL (eXtensible Business Reporting Language) is a freely available and global framework for exchanging business information. XBRL allows the expression of semantic meaning commonly required in business reporting. The language is XML-based and uses the XML syntax and related XML technologies such as XML Schema, XLink, XPath, and Namespaces. One use of XBRL is to define and exchange financial information, such as a financial statement. The XBRL Specification is developed and published by XBRL International, Inc. (XII). XBRL is a standards-based way to communicate and exchange business information between business systems. These communications are defined by metadata set out in taxonomies, which capture the definition of individual reporting concepts as well as the relationships between concepts and other semantic meaning. Information being communicated or exchanged is provided within an XBRL instance. Early users of XBRL included regulators such as the U.S. Federal Depos ...
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XBRL GL
The XBRL Global Ledger Taxonomy Framework (XBRL GL) is a holistic and generic XML and XBRL-based representation of the detailed data that can be found in accounting and operational systems, and is meant to be the bridge from transactional standards to reporting standards, integrating the Business Reporting Supply Chain. XBRL GL is developed by the XBRL GL Working Group of XBRL International. XBRL GL can be used by Computer programs for information interchange of accounting General ledger balances (summarized information) as well as complete accounting ledgers (payables, receivables, inventory, payroll, order entry, purchasing, banking) supporting object oriented accounting, quantity accounting and transparency support. The instance documents (XML files) can also be viewed in Web browsers using XSL or programmatically; it can also be carried in Inline XBRL. XBRL is designed to standardize the data, processes and rules of Business Reporting as a whole, although most implementation ...
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Object Oriented Programming
Object-oriented programming (OOP) is a programming paradigm based on the concept of " objects", which can contain data and code. The data is in the form of fields (often known as attributes or ''properties''), and the code is in the form of procedures (often known as '' methods''). A common feature of objects is that procedures (or methods) are attached to them and can access and modify the object's data fields. In this brand of OOP, there is usually a special name such as or used to refer to the current object. In OOP, computer programs are designed by making them out of objects that interact with one another. OOP languages are diverse, but the most popular ones are class-based, meaning that objects are instances of classes, which also determine their types. Many of the most widely used programming languages (such as C++, Java, Python, etc.) are multi-paradigm and they support object-oriented programming to a greater or lesser degree, typically in combination with i ...
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XML Schema
An XML schema is a description of a type of XML document, typically expressed in terms of constraints on the structure and content of documents of that type, above and beyond the basic syntactical constraints imposed by XML itself. These constraints are generally expressed using some combination of grammatical rules governing the order of elements, Boolean predicates that the content must satisfy, data types governing the content of elements and attributes, and more specialized rules such as uniqueness and referential integrity constraints. There are languages developed specifically to express XML schemas. The document type definition (DTD) language, which is native to the XML specification, is a schema language that is of relatively limited capability, but that also has other uses in XML aside from the expression of schemas. Two more expressive XML schema languages in widespread use are XML Schema (with a capital ''S'') and RELAX NG. The mechanism for associating an XML d ...
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International Financial Reporting Standards
International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and comparable across international boundaries. They are particularly relevant for companies with shares or securities listed on a public stock exchange. IFRS have replaced many different national accounting standards around the world but have not replaced the separate accounting standards in the United States where U.S. GAAP is applied. History The International Accounting Standards Committee (IASC) was established in June 1973 by accountancy bodies representing ten countries. It devised and published International Accounting Standards (IAS), interpretations and a conceptual framework. These were looked to by many national accounting standard-s ...
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ISO 4217
ISO 4217 is a standard published by the International Organization for Standardization (ISO) that defines alpha codes and numeric codes for the representation of currencies and provides information about the relationships between individual currencies and their minor units. This data is published in three tables: * Table A.1 – ''Current currency & funds code list'' * Table A.2 – ''Current funds codes'' * Table A.3 – ''List of codes for historic denominations of currencies & funds'' The first edition of ISO 4217 was published in 1978. The tables, history and ongoing discussion are maintained by SIX Group on behalf of ISO and the Swiss Association for Standardization. The ISO 4217 code list is used in banking and business globally. In many countries, the ISO 4217 alpha codes for the more common currencies are so well known publicly that exchange rates published in newspapers or posted in banks use only these to delineate the currencies, instead of transl ...
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ISO 8601
ISO 8601 is an international standard covering the worldwide exchange and communication of date and time-related data. It is maintained by the Geneva-based International Organization for Standardization (ISO) and was first published in 1988, with updates in 1991, 2000, 2004, and 2019, and an amendment in 2022. The standard provides a well-defined, unambiguous method of representing calendar dates and times in worldwide communications, especially to avoid misinterpreting numeric dates and times when such data is transferred between countries with different conventions for writing numeric dates and times. ISO 8601 applies to these representations and formats: ''dates,'' in the Gregorian calendar (including the proleptic Gregorian calendar); ''times,'' based on the 24-hour timekeeping system, with optional UTC offset; ''time intervals''; and combinations thereof.ISO 8601:2004 section 1 Scope The standard does not assign specific meaning to any element of the dates/times ...
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Root Element
Each XML document has exactly one single root element. It encloses all the other elements and is, therefore, the sole parent element to all the other elements. ROOT elements are also called document elements. In HTML, the root element is the element. The World Wide Web Consortium defines not only the specifications for XML itself, but also the DOM, which is a platform- and language-independent standard object model for representing XML documents. DOM Level 1 defines, for every XML document, an object representation of the document itself and an attribute or property on the document called documentElement. This property provides access to an object of type element which directly represents the root element of the document. content There can be other XML nodes outside of the root element. In particular, the root element may be preceded by a ''prolog'', which itself may consist of an ''XML declaration'', optional comments, processing instruction A Processing Instructio ...
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XPointer
XPointer is a system for addressing components of XML-based Internet media. It is divided among four specifications: a " framework" that forms the basis for identifying XML fragments, a positional element addressing scheme, a scheme for namespaces, and a scheme for XPath-based addressing. XPointer Framework is a W3C recommendation since March 2003. The XPointer language is designed to address structural aspects of XML, including text content and other information objects created as a result of parsing the document. Thus, it could be used to point to a section of a document highlighted by a user through a mouse drag action. During development, and until 2016, XPointer was covered by a royalty-free technology patent held by Sun Microsystems. Positional Element Addressing The element() scheme introduces positional addressing of child elements. This is similar to a simple XPath address, but subsequent steps can only be numbers representing the position of a descendant relative t ...
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Ministry Of Corporate Affairs
The Ministry of Corporate Affairs is an Indian government ministry primarily concerned with administration of the Companies Act 2013, the Companies Act 1956, the Limited Liability Partnership Act, 2008, and the Insolvency and Bankruptcy Code, 2016. It is responsible mainly for the regulation of Indian enterprises in the industrial and services sector. The ministry is mostly run by civil servants of the ICLS cadre. These officers are elected through the Civil Services Examination conducted by Union Public Service Commission. The highest post, Director General of Corporate Affairs (DGCoA), is fixed at Apex Scale for the ICLS. The current minister is Nirmala Sitaraman. Administration The ministry administers the following acts: * The Companies Act, 2013 * The Companies Act, 1956 * Insolvency And Bankruptcy Code, 2016 * The Competition Act, 2002 * The Monopolies and Restrictive Trade Practices Act, 1969 * The Chartered Accountants Act, 1949 s amended by the Chartered Accou ...
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