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DEXT is a suite of freely available software tools and resources designed to enable the adoption of the Extensible Business Reporting Language (XBRL) for internal use by businesses and organizations, whether they are subject to an XBRL mandate or not. DEXT is not meant to replace the software currently in use within the enterprise – rather it complements it and makes data more accessible by enabling the automation of key internal auditing, monitoring and reporting activities.

XBRL is rapidly becoming the global standard for the communication and dissemination of business and financial information, and regulators across the world are adopting and, more and more, frequently mandating it for the filing of financial statements, tax returns, and other forms of compliance. Businesses typically adopt it just to comply with these mandates and face costs in its implementation without seeing any of the benefits of the technology. They are asking: What’s in it for me?

The answer is… a lot, with the right approach.


An essential component of DEXT is WikiSystems:  free, community-created libraries that supply the necessary “content” — charts of accounts, mappings, controls, validation rules — that provide the underpinning for deployments of XBRL GL.  Wiki Systems comprises two resources:

  • WikiAccounts, which is a repository of (1) general and specific-purpose  charts of accounts (COAs) expressed in the standardized XBRL GL format, and (2) mappings, also expressed in XBRL GL, from the COAs to end reporting XBRL taxonomies for internal or external reporting purposes
  • WikiLogics, a community-based library of free, standardized business rules and controls.


DEXT is composed of the free, community-created knowledge centers of WikiSystems, as well as applications for deploying those libraries. XBRL Systems Solutions comprises the applications, including:

  • XBRL Convergence, which leverages the power of XBRL GL to allow a business to map its own chart of accounts to any standard chart of accounts, and to any taxonomy.
  • XBRL Gears, which is designed to deploy the free community resources of standardized business controls and business rules expressed with XBRL Formula.