This article provides a technical overview of the XBRL standard, with
emphasis on the architecture of the standard and the potential applications
surrounding the business reporting functionality it supports.
Business reporting has been the focus of discussion over the last few years
in the wake of increased government oversight. The need for compliance and
the need to standardize reporting processes are driving the creation of new
applications and standards. XBRL is one such standard that will provide an
extensible vocabulary framework within which business reporting can be done.
This standard is particularly important due to the broad industry
participation in the standardization effort (over 170 members from the
financial services, accounting, and technology sectors worldwide) and the
increasing evidence of its adoption in practice. For example, in the U.S. the
F... (more)
XML has found numerous applications as a format for representing content and
modeling business objects, as a messaging format, and as a data source. In
applications that use XML in this capacity performance often leaves room for
improvement. Conventional methods of processing XML prove to be inadequate
and it becomes necessary to explore other options to improve the speed of
your application.
This article identifies some common operations that are performance hogs and
finds ways to optimize these operations, thereby improving the overall
performance of an application.
Identifyi... (more)