XBRL International Domain Working Group

Global Common Document Taxonomy
Release Date: 2002-10-15

Release Type: Public Working Draft
Taxonomy Documentation

Summary Taxonomy Information:

Status:	Public Working Draft, issued in accordance with XBRL International Processes REC 2002-04-20.
Issued:	2002-10-15 (15 October, 2002)
Name:	Global Common Document (GCD) Taxonomy
Description:	This taxonomy is intended for general use in conjunction with any and all other XBRL taxonomies. It includes common information important in creating any XBRL instance document such as document information, entity information, contact information, periods covered and revision information.
Namespace identifier:	http://www.xbrl.org/taxonomy/int/br/common/gcd/2002-10-15
Recommended namespace prefix:	int-gcd
Version of XBRL Specification Used:	XBRL 2.0 Specification dated 2001-12-14.
Relation to Other XBRL Taxonomies:	This taxonomy does not reference any other XBRL taxonomies. This taxonomy is intended to be referenced by other XBRL taxonomies such as the US GAAP CI and IASCF PFS taxonomies.
Physical Location of Taxonomy Package:	http://www.xbrl.org/taxonomy/int/br/common/gcd/2002-10-15/int-gcd-2002-10-15.xsd (Schema) http://www.xbrl.org/taxonomy/int/br/common/gcd/2002-10-15/int-gcd-2002-10-15-references.xml (References linkbase) http://www.xbrl.org/taxonomy/int/br/common/gcd/2002-10-15/int-gcd-2002-10-15-labels.xml (Labels linkbase) http://www.xbrl.org/taxonomy/int/br/common/gcd/2002-10-15/int-gcd-2002-10-15-presentation.xml (Presentation linkbase) http://www.xbrl.org/taxonomy/int/br/common/gcd/2002-10-15/int-gcd-2002-10-15-definition.xml (Definition linkbase) http://www.xbrl.org/taxonomy/int/br/common/gcd/2002-10-15/int-gcd-2002-10-15-calculation.xml (Calculation linkbase)

Editors of this Document:

Rob Blake, Microsoft, United States

Josef Macdonald, CA, Ernst & Young, New Zealand

David Prather, IASC Foundation, UK

Editors of the Taxonomy:

Rob Blake, Microsoft, United States

Walter Hamscher, PhD, Standard Solutions, United States

Charles Hoffman, CPA, Universal Business Matrix, United States

Josef Macdonald, BCom LLB CA, Ernst & Young, New Zealand

Salvatore Mileti, CPA, Ernst & Young, United States

Paul Penler, CPA, Ernst & Young, United States

Geoff Shuetrim, PhD, KPMG, Australia

XBRL International Domain Working Group Chair:

Bob Cuthbertson, CA, Caseware, Canada

XBRL IAS Taxonomy Working Group Co-chairs:

Josef Macdonald, CA, Ernst & Young, New Zealand.

Kok-Kwai Tang, CPA, Institute of Certified Public Accountants of Singapore, Singapore.

XBRL US Domain Working Group Chair:

Rob Blake, Microsoft, United States

These Explanatory Notes:

http://www.xbrl.org/taxonomy/int/br/common/gcd/2002-10-15/int-gcd-2002-10-15.htm (HTML Format)

http://www.xbrl.org/taxonomy/int/br/common/gcd/2002-10-15/int-gcd-2002-10-15.pdf (PDF Format)

http://www.xbrl.org/taxonomy/int/br/common/gcd/2002-10-15/int-gcd-2002-10-15.doc (Word Format)

Taxonomy Elements:

http://www.xbrl.org/taxonomy/int/br/common/gcd/2002-10-15/int-gcd-2002-10-15-elements.pdf (PDF Format)

Abstract

This Taxonomy Documentation describes the eXtensible Business Reporting Language (XBRL) XBRL International Domain Working Group Taxonomy: General Concepts (USFR-GC). The USFR-GC Taxonomy has been prepared by the members of the XBRL IAS Taxonomy Working Group and XBRL US Domain Working Group, as well as feedback from other members of XBRL International.

This INT-GCD Taxonomy is compliant with XBRL 2.0 Specification, dated 2001-12-14 (http://www.xbrl.org/tr/2001/). It is for the creation of complete instance documents that need to represent auditors/independent accountants reports that typically accompany the external financial statements of publicly-held companies.

This document assumes a general understanding of accounting and XBRL. If the reader desires additional information relating to XBRL, the XBRL International web site (http://www.xbrl.org) is recommended. In particular a reading of the XBRL 2.0 Specification is highly recommended (http://www.xbrl.org/tr/2001/).

Terminology

The terminology used in this document frequently overlaps with terminology from other disciplines. The following definitions are provided to explain the use of terms within the XBRL knowledge domain.

Taxonomy	An XBRL Taxonomy is an XML Schema-compliant .xsd file that contains XBRL elements, which are XML elements that are defined by XBRL-specific attributes. An XBRL Taxonomy may also contain references to XLink linkbases.
Instance document	An XML document that includes on or more XBRL elements and optional references to zero or more XLink linkbases.
Element	An XBRL element is a “fact” or piece of information described by an XBRL taxonomy. For example, an element with the name “cfl.cdm” is the IASCF taxonomy’s XBRL element name for the financial statement disclosure fact “cash flow reconciliation for operating activities, direct method.”
Linkbase	Linkbases provide additional information about XBRL elements, in particular, relationships between them such as the relationship that “Entity Former Name” is defined as a a part of “Entity Names.” Linkbases used by XBRL are compliant with the World Wide Web Consortium’s (W3C) XML Linking Language (XLink) Recommendation 1.0, 27 June 2001.