XBRL

XBRL is the global standard for digital business reporting: a way to state facts about a business so software can find them without reading prose. Regulators in most of the world now mandate it, which means the data arrives whether or not you asked for it in a convenient shape.

This file is the overview and a router. Deep detail lives in references/.

Mental model

XBRL splits a business report in two:

• The report (an instance, or in OIM language an XBRL report) holds the facts: the numbers and text a company actually reported.
• The taxonomy holds the definitions: what fsa:Revenue means, what type it has, what it is called in Danish, what it sums into, which dimensions may qualify it.

A fact is a value plus the coordinates that say what it is a value of. In the XML syntax those coordinates are spread across three places:

<fsa:Revenue contextRef="c1" unitRef="DKK" decimals="-3">12450000</fsa:Revenue>