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XBRL Specifications

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Data structure of XBRL GL

This section describes about data structure of XBRL GL taxonomy. As you can see, a root element of XBRL GL, accountingEntries element, is right below the XBRL elements. An accountingEntries element has three lower elements. Each of the elements obtains the following information.

  • documentInfo
    Stores information of this document (file).
  • entityInformation
    Stores information of companies and organizations.
  • entryHeader
    Stores Journalizing data. It can have more than one journalizing data. It consists of head information of a statement and its details.

Figure 3 shows the structure of summary journalizing expressed by XBRL GL. An entryHeader element represents header information for summary journalizing, and lower elements of the entryHeader element have information such as a summary, a registrant. Any other details such as cash and credit sales are described in entryDetail elements located below an entryHeader element. An entryHeader element corresponds to each statement, which appears repeatedly as the same number of times to the number of statements.

Figure 3:Correspondence between XBRL GL taxonomy and journalizing

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