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 movement of the Earth's continents relative to each other, thus appearing to drift across the ocean bed. The speculation that continents might have 'drifted' was first put forward by Abraham Ortelius in 1596.he theory of continental drift was not accepted for many years. One problem was that a plausible driving force was missing. A second problem was that Wegener's estimate of the velocity of continental motion, 250 cm/year, was implausibly high.