The XBRL Global Ledger Working Group is producing a series of Working Group Notes to provide additional reference material for users of the XBRL Global Ledger Taxonomy. All such Working Group Notes will be accessible from this page - please bookmark it.
Attributes - Published 2009-06-03
A discussion on how to use existing XBRL GL structures to capture attributes when there is no exact match among existing XBRL GL data fields, and about philosophical issues related to expanding the XBRL GL taxonomy.
Attributes - HTML version (28KB)
Dimensions - Published 2009-06-03
XBRL GL makes extensive use of tuples, and a "dimensional" version of XBRL GL is not in the making. This document explains why, given the type of information that XBRL GL is designed to represent, replacing tuples with dimensions in XBRL GL's architecture would not be a good idea.
Dimensions - HTML version (211KB)
Defaults - Published 2009-02-17
The purpose of this document is to discuss in particular how some data fields have slightly different meanings when used as “defaults” or describers in master files and used differently in transactional representations.
Defaults - HTML version (33KB)
Templates - Published 2009-02-17
A discussion on the use of XBRL GL to represent entries of all sorts that are known as "master", "repeating", "recurring", "standard", "master", and on why XBRL GL needs its own "templates" too.
Templates - HTML version (33KB)
Elaborating on Enumerations - Published 2008-01-29
This document discusses the use of enumerated fields, entry fields where values are limited to a predefined set of choices, within the XBRL Global Ledger Framework.
Elaborating on Enumerations - .RTF version (zipped to 656KB)
Elaborating on Enumerations - .PDF version (443KB)
Elaborating on Enumerations - HTML version (900KB)
Amazing Account - Published 2007-07-08
A discussion of the [account] structure in XBRL GL. XBRL’s Global Ledger Framework. “Accounts” have a much wider meaning in XBRL GL - because that is true in accounting systems globally. The [account] structure has many powerful tools, discussed here.
Amazing Account - .RTF version (517KB)
Amazing Account - .PDF version (236KB)
Amazing Account - HTML version (304KB)
Best Practice Annotated Instances - Published 2007-08-01
The Best Practice Annotated Instance Documents included in this document are best practice representations of various business and accounting documents/entries, like ledgers, sub-ledgers, journals, invoices etc., with XBRL Global Ledger.
Annotated instances - .RTF version (186KB)
Annotated instances - .PDF version (63KB)
Annotated instances - HTML version (117KB)
.ZIP file containing all versions and the .XML files (135KB)
FAQs - Published 2007-08-01
A non-authoritative and non-exhaustive list of questions with even less-exhaustive answers about XBRL’s Global Ledger Framework (XBRL GL) developed by the XBRL GL Working Group.
This list of frequently asked questions is a compilation of questions we have been asked, or ask ourselves. The answers come from experience where possible; in some cases, they are simply educated guesses. The document is meant to be a living document. Please feel free to submit questions to email@example.com.
FAQs - .RTF version (326KB)
FAQs - .PDF version (185KB)
FAQs - HTML version (211KB)