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August 2013 » An Overview of XBRL Compliance
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Josef Rashty, CPA
In 2009, the SEC mandated the use of Extensible Business Reporting Language (XBRL) to improve and enhance the functionality of its electronic Data Gathering, Analysis, and Retrieval (Edgar) database. XBRL is based on Extensible Markup Language (XML), a widely accepted technological standard that defines a set of rules for encoding documents in a format that both humans and machines can read.
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