It's XBRL.ORG (http://www.xbrl.org/Home/) that develops the eXtensible Business Reporting Language (XBRL) for the preparation and exchange of business reports and data.
the furthest i got with [XBRL|http://xbrl.org/frontend.aspx?clk=SLK&val=45] in my sandbox is an import of an xsd file and an attempt to make an assignment to the consolidated chart of accounts. the standard has been posited for about 10 years now, but i haven't seen any public US registrants offering financial statements in purely xbrl format, except for edgar validation of the format through a [proprietary interface|https://datapreview.sec.gov/previewer/]. most stick to pdf and word formats probably for legal compliance reasons. let me know if anyone has gotten any further.
one more update. seems that this year 2009 [sec will start|http://www.sec.gov/rules/final/2009/33-9002.pdf] requiring xbrl format, but looking at their test filings i don't really see much behind the "interactive data" and the reported "key figures" are still in [html rather than xbrl|http://viewerprototype1.com/viewer#tab1]. i'm not sure what they mean by ASCII either, especially when it's becoming quickly obsolete after unicode becomes a de facto standard.
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