Standard No.: GB/T 25500.1—2010
Standard Chinese name: 可扩展商业报告语言 (XBRL) 技术规范 第1部分: 基础
Standard English name: Extensible Business Reporting Language (XBRL) specification Part l: Base
Issue Date: 2010-10-18
Implementation Date: 2011-01-01
Drafting Unit: IT Center, China Securities Regulatory Commission, Ministry of Finance of the People's Repulic of China, Shanghai Stock Exchange, Shenzhen Stock Exchange, Graduate University of Chinese Academy of Sciences School of Computing and Communications Engineering.
Draftman: Yang Shuqin, Ying Wei, Bai Shuo, Zou Sheng, Wang Ying, Liu Shiping, Chu Zhuang, Huang Min, Yang Haifeng, Cheng Li, Zheng Binxiang, Su Mei, Yu Zhigang, Zhao Guoqiang, Zhou Xiaoming, Zhao Wei, Liao Weidong, Wang Kaiyun, Jiang Xiaona, Liang Wei, Jia Xiaopeng, Chen Mingzhe.
Standard Scope: Extensible Business Reporting Language (XBRL) is an open business reporting technology standard, which is based on extensible markup language (XML). It enables the computers read those reports, and conduct business logical processing by increasing specific marks and defining the interrelation to the data that in the financial accounting report and other business reports.

This part is the core of the "Extensible Business Reporting Language (XBRL) specification" series standard. It specifies the technical framework of XBRL, also defines the XML elements and attributes that are used in the XBRL classification standards and instance documents.