From 1999, AICPA began to develop a new language based on XML called eXtensible Business Reporting Language (XBRL), and expected XBRL could resolve the problem in obtaining, analyzing and transferring accounting information.

• 从1999年开始,美国注册会计师协会(AICPA)就开始倡导研究和开发基于XML的可扩展企业报告语言(XBRL),以解决通过网络进行会计信息的收集、传递、整理、分析等困难。