From 1998, it was developed in the Europe and United States the XBRL that is a technology, that has for base language XML, and that it allows to the standardization of the spreading of reports on-line. This technology offers great advantages in the preparation, analysis and communication of data. Its differential is in the form of intelligent management of information. Instead of generating a block of text or an image as archives Word or Adobe Reader, the XBRL conditions the information an individual identification for each field (taxonomias) or launching of data generating, thus, dynamic reports. The use of the XBRL is a world-wide trend, therefore it offers to the interatividade and the easy manipulation of countable documents. Moreover, when using a database, the process of sharing of information if becomes practical more and offers considerable easinesses in the consultations of the information. Test of this world-wide trend is that, in May, the Commission of Values American (Securities and Exchange Commission) instituted the obligatoriness for the 500 bigger companies in value of market listed in New York, also to file its rockings in format XBRL.
This obligatoriness already is valid for the financial demonstrations of 2008 and that they will be published in 2009. Great companies of software already had developed its tools of XBRL. Some programs with the open source already are available gratuitously for the Internet, however, all adapting for international countable versions. As the XBRL International Incorporated, international trust without lucrative ends of support the normatizao of the XBRL, 14 countries already adaptaram the tool to its local juridies. In Brazil, the Laboratory of Technology and Systems of Informao (TECSI) of the College of Economy, Administration and Contabilidade (FEA) of the USP is finishing the implantation of the Brazilian standard of XBRL. With this, the country will give plus a step in direction the adaptation the norms international countable, as already it happens with the credential companies to auditarem rockings in accordance with IFRS (International Financial Reporting Standard).