The document provides an overview of XBRL (eXtensible Business Reporting Language), emphasizing its importance as a global standard for exchanging business information and its differences from traditional XML. It discusses XBRL's structure, including instance documents and taxonomies, and its use by various organizations, including regulators and financial institutions. Additionally, it highlights the benefits of XBRL, such as enhanced data validation, semantic expression, and extensibility for intelligent information connections.