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Resource Name:

Design of the XBRL specification

Resource Description

Vocabulary design is driven by several factors, including business requirements, available technology and politics. XBRL, as the leading vocabulary for the global accounting industry, has been strongly influenced by each of those factors. The adoption and implementation of XBRL will enable great changes in many financial processes.

 
Resource URL:

http://www.gca.org/papers/xmleurope2000/acr/N2952.html

 
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