The document explains XBRL (Extensible Business Reporting Language) and its components, including concepts, linkbases, facts, contexts, and units. It highlights the Ministry of Corporate Affairs in India, which requires companies above a certain size to file data in XBRL format, and recommends the free Apex XBRL Maker 2011 software for generating and editing XBRL documents. Additional features of the software include footnote management and calculation modes.