In principle yes, it was intended for general business reporting.
Essentially each filing (called an instance) consists of a series of 'facts', each of which reports a single value and some metadata, and footnotes, which are XHTML content attached to facts. Fact metadata includes dimensions, which can specify arbitrary properties of a fact. So a fact might be e.g. 'profit' with metadata declaring it's in 2018, in the UK, and on beer, but all of those aspects would be defined by a specific set of rules called a taxonomy. You can create a taxonomy for any form of reporting you want.
There's also a language, XBRL Formula, which allows taxonomies to define validation. It allows something semantically similar to SQL queries over the facts in an instance, with the resulting rows being fed into arbitrary XPath expressions.
Unfortunately the tools for working with XBRL are mostly quite expensive, which probably limits its application outside finance. Arelle is a free and fairly standards compliant tool that will parse, validate and render XBRL and even push the data into an SQL database, but it's written in Python and isn't very performant. (Although it's probably good enough for most uses since it's used as the backend for US XBRL filing.) I'm not sure if there are any open source tools to help with creating instances.
Also creating a taxonomy itself is quite challenging. There are (expensive) tools to help, and using them it's still quite challenging. For real-world taxonomies it usually involves a six or seven figure payment to one of the few companies with the right expertise.
Essentially each filing (called an instance) consists of a series of 'facts', each of which reports a single value and some metadata, and footnotes, which are XHTML content attached to facts. Fact metadata includes dimensions, which can specify arbitrary properties of a fact. So a fact might be e.g. 'profit' with metadata declaring it's in 2018, in the UK, and on beer, but all of those aspects would be defined by a specific set of rules called a taxonomy. You can create a taxonomy for any form of reporting you want.
There's also a language, XBRL Formula, which allows taxonomies to define validation. It allows something semantically similar to SQL queries over the facts in an instance, with the resulting rows being fed into arbitrary XPath expressions.
Unfortunately the tools for working with XBRL are mostly quite expensive, which probably limits its application outside finance. Arelle is a free and fairly standards compliant tool that will parse, validate and render XBRL and even push the data into an SQL database, but it's written in Python and isn't very performant. (Although it's probably good enough for most uses since it's used as the backend for US XBRL filing.) I'm not sure if there are any open source tools to help with creating instances.
Also creating a taxonomy itself is quite challenging. There are (expensive) tools to help, and using them it's still quite challenging. For real-world taxonomies it usually involves a six or seven figure payment to one of the few companies with the right expertise.