Appearance
XBRL Organizations and Jurisdictions
The XBRL standard is governed and promoted by a global consortium and national jurisdictions.
XBRL International (XII)
The central governing body:
- Global not-for-profit consortium of approximately 600 organisations
- Develops and maintains the XBRL standard and all specifications
- Members include businesses, nonprofits, universities, governments, and individuals
- Runs the software certification program
- Website: xbrl.org
Structure
- Jurisdictions -- country-level representative organisations
- Direct Members -- organisations that join XII directly
Key Jurisdictions
| Jurisdiction | Notable Activity |
|---|---|
| XBRL US | Largest jurisdiction; works closely with SEC and FASB |
| XBRL Japan | 50 corporate members; EDINET system for securities filings |
| XBRL Europe | Affiliate since 2009; coordinates across EU (ESEF) |
| XBRL Germany | Maintains HGB taxonomy and E-Bilanz reporting |
| XBRL India | Facilitated by ICAI; advisory council includes RBI and MCA |
| XBRL China | Develops Chinese accounting standards taxonomy |
| XBRL Korea | All publicly-held firms file via DART system |
| XBRL Denmark | |
| XBRL Finland | |
| XBRL France | |
| XBRL Italy |
Key Regulators Using XBRL
| Regulator | Country | System | Notes |
|---|---|---|---|
| SEC | USA | EDGAR | Mandatory since 2009; 13 Inline XBRL since 2018 |
| ESMA | EU | ESEF | 13 Inline XBRL for listed companies' annual reports |
| HMRC | UK | - | iXBRL for corporation tax returns (CT600) |
| ACRA | Singapore | BizFinx | Company financial statements |
| CIPC | South Africa | - | First in Africa; iXBRL since 2018 (see 20 CIPC Taxonomy Example) |
| MCA | India | - | Financial and costing information |
| Korean FSC | South Korea | DART | All publicly-held firms |
| Bank of Japan / FSA | Japan | EDINET | Securities filings |
| Turkish Government | Turkey | - | XBRL GL for electronic bookkeeping |
| Reserve Bank of India | India | - | Banking supervision |
Types of Regulators
XBRL is used across different regulatory domains:
- Securities regulators -- SEC, ESMA, FSA Japan
- Business registrars -- CIPC, ACRA, Companies House (UK)
- Tax agencies -- HMRC, IRS (via SEC filings)
- Banking supervisors -- RBI, ECB, FDIC
- National statistics agencies -- using XBRL for data collection