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XBRL Specifications

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What is XBRL GL (The Global Ledger Taxonomy)?

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).

The Features of XBRL GL

In XBRL 2.1, a tuple can be defined with XML schema as a way of representing a group of elements. Data specifications of XBRL GL are mainly defined by tuples.

Components of XBRL GL

Following components are provided for acquisition of individual business records composing fundamentals of business reporting.

  • Accounting entry
    Titles of account, balance classifications, values, trading days, summaries
  • organizations, participants
    Customers, clients, employees (those who will execute, approve, record, etc.)
  • Evidenced documents
    The number of documents, date, storage location
  • Resource
    Stocks, service, fixed assets, KPI (Key Performance Index)
  • Correspondence related to other reports
    Correspondence related with financial reporting taxonomies


These components provide standard data specifications for describing the detail of business activities not only simple recording expression in books. Using these items, you can utilize the information as basic data of management accounting and financial accounting as well as fundamental data of financial accounting.

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