FASB, Financial Accounting Standards Board. XBRL, or eXtensible Business Reporting Language, is an XML standard for tagging business and financial reports to increase the transparency and accessibility of business information by using a uniform format.
Continental drift takes place because continents sit on crustal plates which float on the Earth's magma, and the magma has convection currents in it which push against the plates and cause them to move, slowly but inexorably.
Continental drift was a theory that explained how continents shift position on Earth's surface. Set forth in 1912 by Alfred Wegener, a geophysicist and meteorologist, continental drift also explained why look-alike animal and plant fossils, and similar rock formations, are found on different continents. The Wegener Diaries: A virtual exhibition on Alfred Wegener's expeditions to Greenland between 1906 and 1931. 2  Plate tectonics animations: Watch the continents drift to their present positions, provided by the U.S Geological Survey.