If you are still in R11i , you might be heard something like "XBRL", which is technically known as eXtensible Business Reporting Language (XBRL).
eXtensible Business Reporting Language (XBRL)  is an open specification for software that uses Extensible Markup Language (XML) data tags, together with a taxonomy, to describe business reporting, including financial information.
XBRL and XML
An XBRL taxonomy is a standard description and classification system for the contents of accounting reports, and both kind of reporting can be easily performed.
- Business Reporting
- Including important financial information
XBRL Financial Reporting Benefits
- Achieve greater transparency and auditability of your company's financial information for better auditability.
- Directly integrated with FSG â€“ enabling XBRL Financial Reporting at the source:
- Reuse existing FSG reports and components
- Link your unique chart of accounts to the standardized elements of an XBRL taxonomy
- Submit your XBRL Financial Reports in all of the FSG output options
How to Set Up XBRL Financial Reporting in EBS
We can generate XBRL output with the FSG(Financial Statement Generator), you must load one or more taxonomies into your Oracle instance. Once loaded, you select the taxonomy to use for a row set then assign XBRL elements to FSG row definitions.
Take a note , you will get taxonomies available from a number of sources,one of such is at www.xbrl.org .
Download a Taxonomy to your Oracle Instance (Adopted from Documentation)
- Create a new directory on the same server where the database is to be used for storing taxonomy files. The directory can be an existing directory but it is recommended you create a new one. Using SQL*PLUS run create directory xmldir as <directory name>.
- Make the directory public for read access. Using SQL*PLUS run grant read on directory xmldir to public with grant option.
- Place the taxonomy files (usually there are six) in the directory. You can transfer them using FTP, copy, or download from a url.
- Determine if the codeset of the taxonomy files are in the same codeset as that used in the database. If they are not the same, you must convert the taxonomy files so that they use the same codeset as the database instance.
Loading XBRL Taxonomies
1. Launch the XBRL â€“ Load Taxonomy program from the Submit Request window. The program has three parameters:
- Taxonomy Name: Enter a unique name for the taxonomy.
- Taxonomy xsd File Name: Enter the file name, with or without the .xsd extension.
- Taxonomy Description: Enter a description for the taxonomy.
2. If a taxonomy has imports (links to other taxonomies), you must load the imports first then load the parent taxonomy.
Oracle GL 188.8.131.52 and XBRL
XBRL Publisher is a module in XML Publisher which parses the XBRL taxonomies, extracts XML schema from Oracle Reports RDFs and XML Publisher data templates, defines mapping between taxonomy elements and elements in XML-output reports and at last generate XBRL report concurrents to create XBRL instances.
- Note:239123.1 :XBRL Support in Oracle General Ledger 
- Note 246050.1 :About Oracle Report Generator in Financials Family Pack E
- Note 277877.1 :Setup Checklist for eXtensible Business Reporting Language (XBRL) FSG reports 
- Note:297280.1 :FSG Reports Using XML Publisher