Open Source and XBRL

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XBRL Open Source links plus Author/Coordinator and last update

This is a link to open source projects on relating to XBRL, many of which are XBRL processors:

Is a Lack of Open Source hindering XBRL adoption? (by Diane Mueller, 2008-10-29)

CENATIC study about the current state of open source tools in XBRL (April 2008)

The objective of this study (download here) is to analyze the feasibility of promoting XBRL in open source software that can be effectively integrated into the reporting tools used by local authorities under the cover of the possible creation of a XBRL community developers, bringing together users, regulators and technology providers, in order to develop components that provide XBRL functionality required.

Nowadays, there is no standard format for the companies in order to send their information, or an open-source software that facilitates its use in a simple and direct way. Therefore, XBRL –open, standard and royalty-free language-, is an electronic format to consider for implementation of IT within CENATIC objective of fostering the establishment of common standards in the use of open technologies to simplify their use and optimize resources.

CENATIC is the Spanish National Reference Centre for the Application of Information and Communication Technologies based on open source

XBRL and Open Source: Where Are We? (by Brian DeLacey, 2006-12-06)

European Accounting Review research article about XBRL and Open Source

Extensible Business Reporting Language (XBRL) is being adopted by European regulators as a data standard for the exchange of business information. This paper examines the approach of XBRL International (XII) to the meta-data standard's development and diffusion. We theorise the development of XBRL using concepts drawn from a model of successful open source projects. Comparison of the open source model to XBRL enables us to identify a number of interesting similarities and differences. In common with open source projects, the benefits and progress of XBRL have been overstated and 'hyped' by enthusiastic participants. While XBRL is an open data standard in terms of access to the equivalent of its 'source code' we find that the governance structure of the XBRL consortium is significantly different to a model open source approach. The barrier to participation that is created by requiring paid membership and a focus on transacting business at physical conferences and meetings is identified as particularly critical. Decisions about the technical structure of XBRL, the regulator-led pattern of adoption and the organisation of XII are discussed. Finally areas for future research are identified.

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