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XBRL Specifications

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Modular composition of XBRL GL

XBRL GL consists of two parts: common parts having same concept for accounting, extended parts being different from each other in terms of regions or conventions.

Common part: Core
Common modules independent of countries and regions, industries.


Extended part: Add-on
These modules depend on countries, functions, and industries, and are further classified into 5 types.
  1. (1)Advanced Business Concepts add-on: Module for business terms
    A module collecting terms defining information such as addresses and budget codes required in business scenes.
  2. (2)Multicurrency add-on: Module for multi-currency
    A module collecting terms used to set exchange rates when processing foreign currency.
  3. (3)Advanced US/UK Accounting add-on: Modules for use in US/UK
    A module defining terms required for higher-level accounting processing (the information needed to trace from the parent account to the child accounts. However, it is not limited to US and UK.
  4. (4)Tax and Audit File add-on: Module for tax
    A module defining terms required for tax and tax audit.
  5. (5)Summary Reporting add-on: Module for aggregated reports
    A module defining terms required to define corresponding relationships with aggregated reports such as financial statements.

Core module is the base of these modules. They are used in addition to the Core module, by selecting combinations which contain the terms you want to use. Currently, eight combinations are published as standard taxonomies by international standards. To change the combination, the request for change needs to be made to the GL task force.
In addition, multi-language labels, not only for English but for Japanese, Portuguese (Brazil), Chinese, Italian, Spanish, Finnish, French, and Turkish, are provided to facilitate international data exchange.

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