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.
Confidence votes 90. Continental drift is the movement of the Earth's continents relative to each other. The hypothesis that continents 'drift' was first put forward by Abraham Ortelius in 1596 and was fully developed by Alfred Wegener in 1912. However, it was not until the development of the theory of plate tectonics in the 1960s, that a sufficient geological explanation of that movement was found.