XBRL GL is a XBRL taxonomy for presenting accounting/financial information such as titles of account, accounting entries, and balances of account.
XBRL GL is defined as one of the XBRL taxonomies and its data specifications are based on XBRL specifications. It is a common data specification for exchanging internal reporting data in general business with different systems and applications.
Following data specifications are standardized in XBRL GL.

• Common expressions in accounting book (journals, accounts receivable ledgers, accounts payable ledgers, stock lists/inventory, attendance sheets) used for transactions.
• Common expressions for titles, values, resources, events, participants, evidenced documents which are used as transaction expression and composing common elements of transaction.
• Correspondence related to the presentation of trial balances and consolidated accounts and various reports (financial statements, summaries of accounts, tax return forms).

For details of technical information, please reter to here.