eXtensible Business Reporting Language (XBRL) is an XML-based standard for the electronic communication of business and financial data. XML enables the definition, transmission, validation, and interpretation of data between applications and organizations. It is general-purpose specification for creating custom markup languages. It is extensible in that it is not a fixed format such as HTML.

Technology is transforming the finance function and the finance professional--from data to decisions, information to insights and influence. IMA is focused on XBRL (eXtensible Business Reporting Language) because of its potential to improve enterprise business reporting from several perspectives - accuracy, speed and value.

IMA closely follows the advancement of XBRL and interactive data and its value to management accountants. To receive an electronic copy of “XBRL and ERM: Increasing Organizational Effectiveness,” by IMA President and CEO Jeffrey C. Thomson, provide us with your contact information.

Download IMA resources:

  • “XBRL and ERM: Increasing Organizational Effectiveness,” by Jeffrey C. Thomson, CMA, and Uma Iyer, Strategic Finance, May 2011.

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