XBRL

1 개요

XBRL (eXtensible Business Reporting Language)

확장가능 비즈니스 보고 언어

• 비즈니스 정보를 교환할 때 사용되는 국제 표준 언어
• 재무제표 등 재무정보에 대해 주로 사용
• 재무제표 등의 비즈니스 보고서를 전자화
• 보고서 작성 효율화, 비교분석 등의 2차 활용 가능
• XML 규격 기반
• 확장자: .xbrl 또는 .xml

 

2 예시

<?xml version="1.0" encoding="UTF-8"?>
 
<xbrli:xbrl
xmlns:ifrs-gp="http://xbrl.iasb.org/int/fr/ifrs/gp/2005-05-15"
xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
xmlns:xbrli="http://www.xbrl.org/2003/instance"
xmlns:xbrll="http://www.xbrl.org/2003/linkbase"
xmlns:xlink="http://www.w3.org/1999/xlink">
 
    <xbrll:schemaRef xbrll:href="http://www.org.com/xbrl/taxonomy" xlink:type="simple"/>
    <ifrs-gp:OtherOperatingIncomeTotalFinancialInstitutions contextRef="J2004" 
        decimals="0" unitRef="EUR">38679000000</ifrs-gp:OtherOperatingIncomeTotalFinancialInstitutions>
    <ifrs-gp:OtherAdministrativeExpenses contextRef="J2004" 
        decimals="0" unitRef="EUR">35996000000</ifrs-gp:OtherAdministrativeExpenses>
    <ifrs-gp:OtherOperatingExpenses contextRef="J2004" 
        decimals="0" unitRef="EUR">870000000</ifrs-gp:OtherOperatingExpenses>
    ...
    <ifrs-gp:OtherOperatingIncomeTotalByNature contextRef="J2004" 
        decimals="0" unitRef="EUR">10430000000</ifrs-gp:OtherOperatingIncomeTotalByNature>
    <xbrli:context id="BJ2004">
        <xbrli:entity>
            <xbrli:identifier scheme="www.iqinfo.com/xbrl">ACME</xbrli:identifier>
        </xbrli:entity>
        <xbrli:period>
            <xbrli:instant>2004-01-01</xbrli:instant>
        </xbrli:period>
    </xbrli:context>
    <xbrli:context id="EJ2004">
        <xbrli:entity>
            <xbrli:identifier scheme="www.iqinfo.com/xbrl">ACME</xbrli:identifier>
        </xbrli:entity>
        <xbrli:period>
            <xbrli:instant>2004-12-31</xbrli:instant>
        </xbrli:period>
    </xbrli:context>
    <xbrli:context id="J2004">
        <xbrli:entity>
            <xbrli:identifier scheme="www.iqinfo.com/xbrl">ACME</xbrli:identifier>
        </xbrli:entity>
        <xbrli:period>
            <xbrli:startDate>2004-01-01</xbrli:startDate>
            <xbrli:endDate>2004-12-31</xbrli:endDate>
        </xbrli:period>
    </xbrli:context>
    <xbrli:unit id="EUR">
        <xbrli:measure>iso4217:EUR</xbrli:measure>
    </xbrli:unit>
</xbrli:xbrl>

3 같이 보기

• 재무제표
• XML

4 참고

• https://en.wikipedia.org/wiki/XBRL
• http://www.xbrl.org/