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Following on from the ground‐breaking article in Balance Sheet, Volume 8 Issue 4 by Charles Garthwaite, the author describes how XBRL, the language of risk, has developed recently. XBRL is the business reporting language which is revolutionising the way that information is both gathered and accessed. The author explains how it works and guides the reader through the way that it is being developed, with examples of how it will be used.

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