XBRL Global Ledger Framework (RECOMMENDATION)

 

Copyright XBRL International 2006/7. All Rights Reserved.

 

 

Summary Taxonomy Information:

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 US, UK, etc) and TAF (tax audit file) modules.

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 modules 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

Fixed Asset List

Trial Balance

Customer Invoices

Employee Timesheets

Job Costing Actual vs. Budget

Book to Tax Reconciliation

Journal Entries

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)

 

GL Instance Standards document

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)

 

Zip files

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 and Licence

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.

 

Editors of this Document:

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.

Technical Editors of the Taxonomy:

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.

 

XBRL GL Working Group

 

Sonia Antypas, DynAccSys

Eric E. Cohen CPA, PricewaterhouseCoopers

George Farkas, XBI Software Inc.

Jeff Fedor, Chair, Indimensions Systems Inc.

Gianluca Garbellotto, Iphix

Mark OConnor, Multi Access Systems

Masatomo Goto, Fujitsu Laboratories of America, Inc.  

Walter Hamscher, Standard Advantage

Rob Nehmer, Oakland University  

Yossef Newman, Deloitte and Touche

Prasanna Perera, DynAccSys

Daniel Roberts, Grant Thornton

Nobuyuki Sambuichi, Hitachi Systems & Services, Ltd.

 

Hugh Wallis, XBRL International Inc.