XBRL Global Ledger Framework (RECOMMENDATION)
Copyright © XBRL International
2006/7. 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 2006-12-18. 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. 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-2006-10-25.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-2006-10-25.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-2006-10-25.xsd) and the content model
declarations (in gl-xxx-content-2006-10-25.xsd – which
<include>s gl- xxx-2006-10-25.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 TAF (subfolder case-c-b-t) COR and
TAF (subfolder case-c-t) For more detailed
information see the accompanying document GLTFTA-REC-2007-04-17.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 2006-12-18. 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 |
2007-04-17 All XML
files are dated 2006-10-25 as this is the date on which they became stable |
|
Status |
XBRL International
Recommendation |
|
Approval
Level |
XBRL
International Recommendation |
|
Specification
version |
XBRL
Specification Version 2.1, dated 2003-12-31 plus errata corrections dated
2006-12-18 |
|
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 become a
Recommendation on 2006-10-25. Comments are to be sent to the XBRL GL working
group (gl@xbrl.org). |
|
Namespaces |
http://www.xbrl.org/int/gl/gen/2006-10-25 http://www.xbrl.org/int/gl/cor/2006-10-25 http://www.xbrl.org/int/gl/bus/2006-10-25 http://www.xbrl.org/int/gl/muc/2006-10-25 http://www.xbrl.org/int/gl/usk/2006-10-25 http://www.xbrl.org/int/gl/taf/2006-10-25 |
|
Namespace
prefixes |
gl-gen gl-cor gl-bus gl-muc gl-usk gl-taf |
|
Linkbases |
The
modules of XBRL-GL, the Journal taxonomy include schema (xsd)
files, label linkbases and presentation linkbases. They do not include
reference, definition 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-2006-10-25.xsd is the
schema to be referenced |
COR
module: http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c/gl-plt-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c/gl-cor-content-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/gen/gl-gen-2006-10-25.xsd COR
and BUS module: http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b/gl-plt-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b/gl-cor-content-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b/gl-bus-content-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/gen/gl-gen-2006-10-25.xsd COR
and BUS and MUC module: http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b-m/gl-plt-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b-m/gl-cor-content-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b-m/gl-bus-content-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b-m/gl-muc-content-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/gen/gl-gen-2006-10-25.xsd COR
and BUS and MUC and USK module: http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b-m-u/gl-plt-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b-m-u/gl-cor-content-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b-m-u/gl-bus-content-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b-m-u/gl-muc-content-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b-m-u/gl-usk-content-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/gen/gl-gen-2006-10-25.xsd COR and
BUS and MUC and USK and TAF module: http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b-m-u-t/gl-plt-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b-m-u-t/gl-cor-content-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b-m-u-t/gl-bus-content-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b-m-u-t/gl-muc-content-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b-m-u-t/gl-usk-content-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b-m-u-t/gl-taf-content-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/gen/gl-gen-2006-10-25.xsd COR
and BUS and TAF module: http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b-t/gl-plt-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b-t/gl-cor-content-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b-t/gl-bus-content-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-b-t/gl-taf-content-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/gen/gl-gen-2006-10-25.xsd COR
and TAF module: http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-t/gl-plt-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-t/gl-cor-content-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/plt/case-c-t/gl-taf-content-2006-10-25.xsd http://www.xbrl.org/taxonomy/int/gl/2006-10-25/gen/gl-gen-2006-10-25.xsd |
|
Physical
location of taxonomy files (element declarations and linkbases) (COR) |
http://www.xbrl.org/taxonomy/int/gl/2006-10-25/cor/gl-cor-2006-10-25.xsd
(Schemas) http://www.xbrl.org/taxonomy/int/gl/2006-10-25/cor/gl-cor-2006-10-25-label.xml
(Labels
linkbase) http://www.xbrl.org/taxonomy/int/gl/2006-10-25/cor/gl-cor-2006-10-25-presentation.xml
(Presentation
linkbase) |
|
Physical
location of taxonomy files (element declarations and linkbases) (BUS) |
http://www.xbrl.org/taxonomy/int/gl/2006-10-25/bus/gl-bus-2006-10-25.xsd
(Schemas) http://www.xbrl.org/taxonomy/int/gl/2006-10-25/bus/gl-bus-2006-10-25-label.xml
(Labels
linkbase) http://www.xbrl.org/taxonomy/int/gl/2006-10-25/bus/gl-bus-2006-10-25-presentation.xml
(Presentation
linkbase) |
|
Physical
location of taxonomy files (element declarations and linkbases) (MUC) |
http://www.xbrl.org/taxonomy/int/gl/2006-10-25/muc/gl-muc-2006-10-25.xsd
(Schemas) http://www.xbrl.org/taxonomy/int/gl/2006-10-25/muc/gl-muc-2006-10-25-label.xml
(Labels
linkbase) http://www.xbrl.org/taxonomy/int/gl/2006-10-25/muc/gl-muc-2006-10-25-presentation.xml
(Presentation
linkbase) |
|
Physical
location of taxonomy files (element declarations and linkbases) (USK) |
http://www.xbrl.org/taxonomy/int/gl/2006-10-25/usk/gl-usk-2006-10-25.xsd
(Schemas) http://www.xbrl.org/taxonomy/int/gl/2006-10-25/usk/gl-usk-2006-10-25-label.xml
(Labels
linkbase) http://www.xbrl.org/taxonomy/int/gl/2006-10-25/usk/gl-usk-2006-10-25-presentation.xml
(Presentation
linkbase) |
|
Physical
location of taxonomy files (element declarations and linkbases) (TAF) |
http://www.xbrl.org/taxonomy/int/gl/2006-10-25/taf/gl-taf-2006-10-25.xsd
(Schemas) http://www.xbrl.org/taxonomy/int/gl/2006-10-25/taf/gl-taf-2006-10-25-label.xml
(Labels
linkbase) http://www.xbrl.org/taxonomy/int/gl/2006-10-25/taf/gl-taf-2006-10-25-presentation.xml
(Presentation
linkbase) |
|
Physical
location of sample instance documents |
|
|
Summary
documents |
http://www.xbrl.org/int/gl/2007-04-17/GLFramework-REC-2007-04-17.htm
(this document) |
|
Taxonomy Technical
Architecture document |
http://www.xbrl.org/int/gl/2007-04-17/GLTFTA-REC-2007-04-17.rtf
(normative) http://www.xbrl.org/int/gl/2007-04-17/GLTFTA-REC-2007-04-17.htm
(non-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/2007-04-17/GLFramework-REC-2007-04-17.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
© 2006, 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. |
Jeff Fedor,
InDimensions Systems, Inc
Hugh Wallis, XBRL International Inc.
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.
Sonia Antypas,
DynAccSys
Eric E. Cohen CPA,
PricewaterhouseCoopers
George Farkas, XBI Software Inc.
Jeff Fedor,
Chair, Indimensions Systems Inc.
Gianluca Garbellotto, Iphix
Mark O’Connor, Multi Access Systems
Masatomo Goto,
Fujitsu Laboratories of America, Inc.
Walter Hamscher, Standard Advantage
Rob Nehmer,
Yossef Newman, Deloitte and Touche
Prasanna Perera, DynAccSys
Daniel Roberts, Grant Thornton
Nobuyuki Sambuichi,
Hitachi Systems & Services, Ltd.
Hugh Wallis, XBRL International Inc.