XBRL (Extensible Business Reporting Language) is a language for the electronic communication of financial and business data. XBRL is one of many languages in the XML family for displaying information on the Internet.
In 2001 US, Europe and other countries created XBRL International to develop and maintain XBRL. XBRL US was also formed for governance of U.S. financial reporting.
In 2004, the U.S. Securities and Exchange Commission (SEC) started to support the idea of U.S. public companies using XBRL for the filing of their financial statements. The SEC started the Voluntary Filing Program in February of 2005 and made XBRL filing a requirement in December of 2008.
ZIP file collections of Eaton's XBRL financial statements are listed below: