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 is the theory that continents have moved, relative to each other, moving apart or together, during the history of the earth.