XBRL Global Ledger Framework –
Japanese Labels PWD
Copyright © XBRL International. All
Rights Reserved.
Purpose
and Scope: |
This
taxonomy (a modular set) is intended to provide a standardized format for representing
the data fields found in accounting and operation systems and transactional
reports that will allow organizations to tag journal entries, accounting
master files, and historical status reports in XBRL. The modular set consists
of the COR (Core), the BUS (Advanced Business Concepts), MUC (MultiCurrency), USK (concepts for the COR
updates the Core 1.1 to comply with XBRL Specification Version 2.1, dated
2003-12-31 plus errata corrections dated 2008-07-02. BUS, an
update to Advanced Business Concepts 1.1, augments COR with data fields found
in accounting and operation systems that will allow organizations to track
much more detail as part of every entry. This taxonomy represents inventory
and business metrics, organizational detail and the Entity Information
section, and other common items to supplement the resources, agents and
events that represent the customer, vendor and employee related transactional
detail. MUC, the
update to Multicurrency 1.1, adds data fields found in accounting and
operation systems that will allow organizations to track much more detail as
part of every entry. This includes detail for the Entity Information section,
additional sections necessary for other add-on modules, and information for
business metrics/inventory tracking. USK, an
update to Advanced US/UK Accounting 1.1, provides data fields found in
accounting and operation systems that will allow organizations to tag journal
entries, accounting master files, and historical status reports with
additional information necessary for more sophisticated accounting needs
common to Saxonic (US, UK, Australia, Canada, and
other jurisdictions) in XBRL. TAF is a new
module, not an update of a previous version. It adds data fields, needed for
tax, tax audit. The addition of these fields enables XBRL GL to be used
by the international tax agencies and was developed with the input of groups
such As the OECD SAF-T group and the OASIS tax XML group. SRCD is
also a new module, and currently in its second Public Working Draft. It is designed to facilitate the link between detailed data
represented with XBRL GL and end reporting represented with XBRL for
financial reporting (XBRL FR) or other XML schemas. Each
module can be seen as taxonomy with the others as extensions to the Core, but
it is more worthwhile to look at the modules as parts of a whole, even though
it is not essential to use all of them. The
structure of the taxonomies is such that a complete taxonomy is “compiled” by
assembling a set of schemas via a “palette” schema (which is always in the
file named gl-plt-2009-10-21.xsd). Since the content models of many elements
vary depending on the combination of modules that are being used in any one
application, the taxonomy schemas are separated into multiple physical files
that are connected by means of <include> and <import> statements.
There is one “general” schema (gl‑gen-2009-10-21.xsd) that is
<import>ed by the others. Each module’s own
schema is divided into two main parts – the element declarations (in gl- xxx-2009-10-21.xsd) and the content model
declarations (in gl-xxx-content-2009-10-21.xsd – which
<include>s gl- xxx-2009-10-21.xsd to
form a complete schema) where “xxx” is the lowercase 3 character code
for the relevant module. The
various combinations of modules that are delivered for this taxonomy are
listed below. They are each located in a sub-folder of the “plt” folder that is a sibling folder of the various
module folders (named “cor”, “bus”
etc.). The names of the pertinent subfolders are shown below. COR
(subfolder case-c) COR and
BUS (subfolder case-c-b) COR and
BUS and MUC (subfolder case-c-b-m) COR and
BUS and MUC and USK (subfolder case-c-b-m-u) COR and
BUS and MUC and USK and TAF (subfolder case-c-b-m-u-t) COR and
BUS and MUC and USK and TAF and SRCD (subfolder case-c-b-m-u-t-s) COR and
BUS and TAF (subfolder case-c-b-t) COR and
TAF (subfolder case-c-t) For more
detailed information see the accompanying document GLTFTA-PWD-2009-10-121.rtf Also
included is the IDS subfolder which contains sample instance documents to
illustrate the use of XBRL GL to represent common business documents. |
Relationship
to Prior releases |
This
release is compliant with XBRL 2.1, Specification dated 2003-12-31 plus
errata corrections dated 2008-07-02. XBRL GL
Version 1.1 is compliant with XBRL Specification 2.0a; XBRL GL Version 1.0 is
compliant with XBRL Specification 2.0; there is no intention for further
development work on either of these prior taxonomy releases. |
Owner(s) |
XBRL
International Inc |
Date |
2009-10-21 All XML files are dated 2009-10-21
as this is the date on which they became stable |
Status |
XBRL
International Public Working Draft |
Approval
Level |
XBRL
International Public Working Draft |
Specification
version |
XBRL
Specification Version 2.1, dated 2003-12-31 plus errata corrections dated
2008-07-02 |
Contacts |
Gianluca
Garbellotto, XBRL GL WG Chair (gl@xbrl.org) Hugh
Wallis, Director of Standards Development, XBRL International (hughwallis@xbrl.org) |
Comments |
This
taxonomy was approved by the XBRL GL Working Group of XBRL International to
be released as a Public Working Draft on 2009-10-14. Comments are to be sent
to the XBRL GL working group (gl@xbrl.org). |
Namespaces |
http://www.xbrl.org/int/gl/gen/2009-10-21 http://www.xbrl.org/int/gl/cor/2009-10-21 http://www.xbrl.org/int/gl/bus/2009-10-21 http://www.xbrl.org/int/gl/muc/2009-10-21 http://www.xbrl.org/int/gl/usk/2009-10-21 http://www.xbrl.org/int/gl/taf/2009-10-21 http://www.xbrl.org/int/gl/srcd/2009-10-21 |
Namespace
prefixes |
gl-gen gl-cor gl-bus gl-muc gl-usk gl-taf gl-srcd |
Linkbases |
The
modules of XBRL GL, the Journal taxonomy include schema (xsd)
files, label linkbases, definition linkbases and presentation linkbases. They
do not include reference or calculation linkbases. This is a result of XBRL
GL being a completely international taxonomy not tied to any jurisdiction or
any standards committee. |
Physical
location of taxonomy files (Palette
and content model declarations) Note:
When referencing the taxonomy from an instance, the gl-plt-2009-10-21.xsd is
the schema to be referenced |
COR
module: http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c/gl-plt-all-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c/gl-cor-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/gen/gl-gen-2009-10-21.xsd COR
and BUS module: http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b/gl-plt-all-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b/gl-cor-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b/gl-bus-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/gen/gl-gen-2009-10-21.xsd COR
and BUS and MUC module: http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m/gl-plt-all-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m/gl-cor-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m/gl-bus-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m/gl-muc-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/gen/gl-gen-2009-10-21.xsd COR
and BUS and MUC and USK module: http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m-u/gl-plt-all-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m-u/gl-cor-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m-u/gl-bus-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m-u/gl-muc-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m-u/gl-usk-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/gen/gl-gen-2009-10-21.xsd COR
and BUS and MUC and USK and TAF module: http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m-u-t/gl-plt-all-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m-u-t/gl-cor-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m-u-t/gl-bus-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m-u-t/gl-muc-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m-u-t/gl-usk-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m-u-t/gl-taf-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/gen/gl-gen-2009-10-21.xsd COR
and BUS and TAF module: http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-t/gl-plt-all-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-t/gl-cor-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-t/gl-bus-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-t/gl-taf-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/gen/gl-gen-2009-10-21.xsd COR
and TAF module: http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-t/gl-plt-all-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-t/gl-cor-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-t/gl-taf-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/gen/gl-gen-2009-10-21.xsd COR
and BUS and MUC and USK and TAF and SRCD module: http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m-u-t-s/gl-plt-all-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m-u-t-s/gl-cor-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m-u-t-s/gl-bus-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m-u-t-s/gl-muc-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m-u-t-s/gl-usk-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m-u-t-s/gl-taf-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/plt/case-c-b-m-u-t-s/gl-srcd-content-2009-10-21.xsd http://www.xbrl.org/taxonomy/int/gl/2009-10-21/gen/gl-gen-2009-10-21.xsd |
Physical
location of taxonomy files (element declarations and linkbases) (COR) |
http://www.xbrl.org/taxonomy/int/gl/2009-10-21/cor/gl-cor-2009-10-21.xsd
(Schemas) http://www.xbrl.org/taxonomy/int/gl/2009-10-21/cor/lang/gl-cor-2009-10-21-label.xml
(Labels
linkbase - English) http://www.xbrl.org/taxonomy/int/gl/2009-10-21/cor/lang/gl-cor-2009-10-21-label-ja.xml
(Labels
linkbase - Japanese) http://www.xbrl.org/taxonomy/int/gl/2009-10-21/cor/gl-cor-2009-10-21-presentation.xml
(Presentation
linkbase) |
Physical
location of taxonomy files (element declarations and linkbases) (BUS) |
http://www.xbrl.org/taxonomy/int/gl/2009-10-21/bus/gl-bus-2009-10-21.xsd
(Schemas) http://www.xbrl.org/taxonomy/int/gl/2009-10-21/bus/lang/gl-bus-2009-10-21-label.xml
(Labels
linkbase - English) http://www.xbrl.org/taxonomy/int/gl/2009-10-21/bus/lang/gl-bus-2009-10-21-label-ja.xml
(Labels
linkbase - Japanese) http://www.xbrl.org/taxonomy/int/gl/2009-10-21/bus/gl-bus-2009-10-21-presentation.xml
(Presentation
linkbase) |
Physical
location of taxonomy files (element declarations and linkbases) (MUC) |
http://www.xbrl.org/taxonomy/int/gl/2009-10-21/muc/gl-muc-2009-10-21.xsd
(Schemas) http://www.xbrl.org/taxonomy/int/gl/2009-10-21/muc/lang/gl-muc-2009-10-21-label.xml
(Labels
linkbase - English) http://www.xbrl.org/taxonomy/int/gl/2009-10-21/muc/lang/gl-muc-2009-10-21-label-ja.xml
(Labels
linkbase - Japanese) http://www.xbrl.org/taxonomy/int/gl/2009-10-21/muc/gl-muc-2009-10-21-presentation.xml
(Presentation
linkbase) |
Physical
location of taxonomy files (element declarations and linkbases) (USK) |
http://www.xbrl.org/taxonomy/int/gl/2009-10-21/usk/gl-usk-2009-10-21.xsd (Schemas) http://www.xbrl.org/taxonomy/int/gl/2009-10-21/usk/lang/gl-usk-2009-10-21-label.xml
(Labels
linkbase - English) http://www.xbrl.org/taxonomy/int/gl/2009-10-21/usk/lang/gl-usk-2009-10-21-label-ja.xml (Labels linkbase - Japanese) http://www.xbrl.org/taxonomy/int/gl/2009-10-21/usk/gl-usk-2009-10-21-presentation.xml (Presentation linkbase) |
Physical location of taxonomy files (element
declarations and linkbases) (TAF) |
http://www.xbrl.org/taxonomy/int/gl/2009-10-21/taf/gl-taf-2009-10-21.xsd (Schemas) http://www.xbrl.org/taxonomy/int/gl/2009-10-21/taf/lang/gl-taf-2009-10-21-label.xml (Labels linkbase - English) http://www.xbrl.org/taxonomy/int/gl/2009-10-21/taf/gl-taf-2009-10-21-presentation.xml (Presentation linkbase) |
Physical location of taxonomy files (element
declarations and linkbases) (SRCD) |
http://www.xbrl.org/taxonomy/int/gl/2009-10-21/srcd/gl-srcd-2009-10-21.xsd (Schemas) http://www.xbrl.org/taxonomy/int/gl/2009-10-21/srcd/lang/gl-srcd-2009-10-21-label.xml (Labels linkbase - English) http://www.xbrl.org/taxonomy/int/gl/2009-10-21/srcd/lang/gl-srcd-2009-10-21-label-ja.xml (Labels linkbase - Japanese) http://www.xbrl.org/taxonomy/int/gl/2009-10-21/srcd/gl-srcd-2009-10-21-presentation.xml (Presentation linkbase) |
Physical location of sample instance documents |
|
Summary documents |
http://www.xbrl.org/int/gl/2009-10-21/GLFramework+ja-labels-PWD-2009-10-21.htm (this document) |
Taxonomy
Technical Architecture document |
http://www.xbrl.org/int/gl/2009-10-21/GLTFTA-PWD-2009-10-21.htm (normative)
|
http://www.xbrl.org/int/gl/2007-04-17/GLIS-REC-2007-04-17.rtf (normative) http://www.xbrl.org/int/gl/2007-04-17/GLIS-REC-2007-04-17.htm (non-normative)
|
|
http://www.xbrl.org/int/gl/2009-10-21/XBRL-GL-PWD-2009-10-21.zip
(zip file containing taxonomy and documentation) |
|
Relation to Other XBRL Taxonomies: |
This modular taxonomy consists of a series of modules that extend the basic identifiers for entries, agents, and resources to meet the needs of specific jurisdictions, industries and need. It enables data from the general ledger and transaction journals of an organisation to be transported to XBRL financial reports. |
Copyright and Licence |
Copyright © 2009, XBRL International This taxonomy and translations of it may be copied and furnished to others, and derivative works that comment on or otherwise explain it or assist in its implementation may be prepared, copied, published and distributed, in whole or in part, without restriction of any kind, provided that: 1. The above copyright notice
and this paragraph are included on all such copies and derivative works. 2. A link or URL to the
original taxonomy is included in all such copies and derivative works. However, this taxonomy itself may not be modified in any way, such as by removing the copyright notice or references to XBRL International or other organizations, except as required to translate it into languages other than English. Members of XBRL International and the taxonomy owners agree to grant certain licenses under the XBRL International Intellectual Property Policy (www.xbrl.org/legal). The name and trademarks of XBRL International may NOT be used in advertising or publicity pertaining to this document or its contents without specific, written prior permission. Title to copyright in this document will at all times remain with copyright holders. By using and/or copying this taxonomy, you (the licensee) agree that you have read, understood, and will comply with the terms and conditions set out in this document and in the Copyright, Intellectual Property and Trademarks documents on www.xbrl.org/legal This taxonomy and its associated files are provided on an "AS IS" basis and XBRL INTERNATIONAL AND THE OWNERS OF THE TAXONOMY DISCLAIM ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO ANY WARRANTY THAT THE USE OF THE INFORMATION HEREIN WILL NOT INFRINGE ANY RIGHTS OR ANY IMPLIED WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE. Recipients of this taxonomy are invited to submit, with their comments, notification of any relevant patent rights and copyrights of which they are aware and to provide supporting documentation. The attention of users of this taxonomy is directed to the possibility that its use may require use of an invention covered by patent rights. XBRL International and the owners of the taxonomy shall not be responsible for identifying patents for which a license may be required by this taxonomy, or for conducting legal inquiries into the legal validity or scope of those patents that are brought to its attention. This taxonomy is prospective and advisory only. Prospective users are responsible for protecting themselves against liability for infringement of patents. XBRL International and the owners of this taxonomy takes no position regarding the validity or scope of any intellectual property or other rights that might be claimed to pertain to the implementation or use of the technology defined by implied by the taxonomy or the extent to which any license under such rights might or might not be available; neither do they represent that they has made any effort to identify any such rights. Members of XBRL International agree to grant certain licenses under the XBRL International Intellectual Property Policy (www.xbrl.org/legal). 1.1.
Warranty
ALL PARTIES ACKNOWLEDGE THAT ALL INFORMATION PROVIDED AS PART OF THIS TAXONOMY OR ITS ASSOCIATED FILES IS PROVIDED “AS IS” WITH NO WARRANTIES WHATSOEVER, WHETHER EXPRESS, IMPLIED, STATUTORY, OR OTHERWISE, AND THE PARTIES EXPRESSLY DISCLAIM ANY WARRANTY OF MERCHANTABILITY, FITNESS FOR ANY PARTICULAR PURPOSE, NONINFRINGEMENT, OR TITLE, OR ANY WARRANTY OTHERWISE ARISING OUT OF ANY PROPOSAL, RECOMMENDATION, OR SAMPLE; OR ANY WARRANTY THAT THE USE OF THE CONTENTS OF THE TAXONOMY OR ITS ASSOCIATED FILES WILL NOT INFRINGE ANY THIRD PARTY PATENTS, COPYRIGHTS, TRADEMARKS OR OTHER RIGHTS. 1.2.
Limitation of Liability
IN NO EVENT WILL XBRL INTERNATIONAL OR THE OWNERS OR
AUTHORS OF THE TAXONOMY BE LIABLE TO ANY USER OR ANY THIRD PARTY FOR THE COST
OF PROCURING SUBSTITUTE GOODS OR SERVICES, LOST PROFITS, LOSS OF USE, LOSS OF
DATA OR ANY DIRECT, INDIRECT, CONSEQUENTIAL, INCIDENTAL, PUNITIVE OR SPECIAL
DAMAGES, WHETHER UNDER CONTRACT, TORT, WARRANTY OR OTHERWISE, ARISING IN ANY
WAY OUT OF THE USE OF THIS TAXONOMY OR ITS ASSOCIATED FILES, OR THE
PERFORMANCE OR IMPLEMENTATION OF THE CONTENTS THEREOF OF ANY TYPE WHATSOEVER,
WHETHER OR NOT SUCH PARTY HAD ADVANCE NOTICE OF THE POSSIBILITY OF SUCH
DAMAGES. |
Hugh Wallis, XBRL International Inc.
Gianluca Garbellotto, Iphix LLC
Based on previous documentation by
Eric E. Cohen CPA,
PricewaterhouseCoopers
Nobuyuki Sambuichi,
Hitachi Systems & Services, Ltd.
Eric E. Cohen CPA, PricewaterhouseCoopers
Jeff Fedor,
InDimensions Systems Inc.
Gianluca Garbellotto, Iphix
Masatomo Goto, Fujitsu Laboratories
of America, Inc.
Nobuyuki Sambuichi,
Hitachi Systems & Services, Ltd.
Hugh Wallis, XBRL International
Inc.
Eric E. Cohen CPA,
PricewaterhouseCoopers
George Farkas,
XBI Software Inc.
Gianluca Garbellotto, Chair, Iphix
LLC
Greg Zegarowski, Financial
Leadership Corporation
Mark O’Connor, Multi Access Systems
Masatomo Goto, Fujitsu Laboratories of
America, Inc.
Rob Nehmer,