About 70% of the work at Reporting Standard S.L. is devoted to Research and development of the XBRL Standard. In the main menu of this page you can see what has been our contributions.

The outcome of the Research and Development is the Specifications that complements the functionality of the XBRL Standard. One example is the Dimensions Specification 1.0 (now a Recommendation of XBRL International) or the Versioning Specification that is currently under development.

The development of technical documentation like the XBRL Infoset allows us to develop the highest quality software in regard to the coverage of the XBRL standard. The XBRL API of Reporting Standard is the most complete in the market as it has been demonstrated by the number of products that are currently using this API.

Reporting standard is currently researching about the use of the XFORMS technology in regard to XBRL. Reporting Standard has established links with IMB (in Canada) and SATEC (A Spanish firm) that are members of the XFORMS working group at the W3C consortium. XFORMS and XBRL can be used together to allow the development of standard forms to be distributed along with the taxonomy. Client applications that understands the XFORMS specification could represent XBRL data inside the forms or use that forms to let the user produce valid XBRL reports.

Reporting Standard has created a validation module based on the XQUERY standard from the W3C. XQUERY is an XML expression language (not a programming language). that means that XQUERY can be also used to define the functions that can be used to validate the instance document and the content of the DTS. The XQUERY language is based on XPath 2.0 that is a huge step forward in regard to the use of typed XML elements.

Reporting Standard Research and Development is sponsorized by the Bank of Spain. Although, Reporting Standard is open for more sponsors to come in order to continue with the efforts in this area.

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