Glossary Section

XBRL Reporting Chains Catalog


This catalog page is intended to become the most updated an exhaustive reference of existing XBRL Reporting Chains.

The rationale for having this catalog within a Wikipedia page is twofold: (1) It will allow to keep the historical dimension of the XBRL entry, and (2) this history can be updated by any organisation using XBRL taxonomies in practice, no matter if the taxonomies in use have been formally approved. continued…

XBRL


XBRL (eXtensible Business Reporting Language) is an emerging XML-based standard to define and exchange business and financial performance information. The standard is governed by a not-for-profit international consortium (XBRL International Incorporated) of approximately 450 organizations, including regulators, government agencies, infomediaries and software vendors. continued…

Worth (word)


Worth is an English word referring to the value of something, commonly applied to people as a measure of their financial status.

In Accounting, a person’s net worth is defined as assets minus liabilities. That is, the amount of money they would have if they were to pay all debts and collect all loans. It is usually measured in a convenient unit of currency, and is a value, not a rate of change. continued…

Underwriting spread


The underwriting spread is the money difference between the amount paid by the underwriting group in a new issue of securities and the price at which securities are offered for sale to the public. It is the underwriter’s gross profit margin, usually expressed in points per unit of sale (bond or stock). Spreads may vary widely and are influenced by the underwriter’s expectation of market demand for the securities offered for sale, interest rates, and so on. continued…

Underground economy


The underground economy or shadow economy consists of all commerce that is not taxed. This market includes not only legally-prohibited commerce (for example, drugs, prostitution, and gambling are illegal in some locales), but trade in legal goods and services when income is not reported and consequently taxation is avoided, through money laundering, payment in cash (which almost never can be traced), or other means. continued…

Treasury management


Treasury management (or treasury operations) includes management of an enterprise’s holdings in and trading in government and corporate bonds, currencies, financial futures, options and derivatives, payment systems and the associated financial risk management. continued…

Transport finance


Transport finance is the subject that explores how transport networks are paid for. There are a number of issues.

The timing of the money required to finance transport is a principal issue. Many projects are “pay-as-you-go”, that is infrastructure, which lasts many years, is expected to be paid out of ongoing cash flow. Other projects are financed with bonds raised in capital markets. Bonds must be secured with an expected future cash flow. continued…

Total cost of ownership


Total cost of ownership (TCO) is a financial estimate designed to help consumers and enterprise managers assess direct and indirect costs related to the purchase of any capital investment, such as (but not limited to) computer software or hardware. continued…

Tech Buzz


Tech Buzz Game is a fantasy stock market simulation run by Yahoo! Research and O’Reilly Media. It is a dynamic pari-mutuel market, where almost 16,000 players predict what people will be searching the Internet for in the future. More specifically, what Tech Buzz Game Stocks people will be searching for using Yahoo! Search. You buy stock in technologies you believe will be popular, and do the opposite for stocks you predict will have the opposite result. continued…

Target Benefit plan


A Target Benefit plan is a defined contribution plan that is made to appear like a defined benefit plan. continued…