XBRL allows the definition, preparation and exchange of reporting information across organisational boundaries. It does so in a manner that can be validated at every point in the process. This is made possible through a number of interrelated technical specifications.

Many developers choose to use one of the many available commercial or open source XBRL software packages to meet their requirements.

The articles linked from this page give an overview of how these specifications fit together to provide the XBRL standard. You can also browse the specifications directly, or see a list of documents published for review.