Fig.1 illustrates the expanding universe in terms external financial reporting. As represented by the horizontal axis, XBRL is expanding its membership to include more members from outside the U.S.A. It is envisioned that xbrl tags will subsequently be developed in other countries or jurisdictions. As this paper was being written, significant XBRL activities were underway in Canada, Australia, and the IASC. Activities are also starting in Germany, France, and Taiwan.