The Study of Reporting Language (XBRL) Dimensions and Acceptance Levels

Nowadays, Extended Business Reporting language (XBRL) is as a revolution in financial reporting that causes to reduce production expenses and errors and faster and easier reaching to the information and increasing of quality characteristic that related to the information for users, producers and some users of financial statements information. The using of XBRL is an essential issue for all companies but majority of companies still resist versus of using that without a foreign structure. The lack of a structure for internal using of XBRL and the spread of free action in what a Companies answer to the financial statements needs, has converted to the XBRL that caused differences levels of using this language. This currently paper has done by library way and reviewing information that related to this field. First of all we address the extended business reporting language (XBRL) explanation and differences levels of acceptance and then explains the Iran situation in accepting field and implication of this langrage.