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, Sea Floor Spreading and Plate Tectonics Plate Tectonics is a theory developed in the late 1960s, to explain how the outer layers of the Earth move and deform. The theory has caused a revolution in the way we think about the Earth. Since the development of the theory, geologists have had to reexamine almost every aspect of Geology.