Global Common Document Taxonomy (Working Draft)
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Status: |
Working Draft, issued in accordance with XBRL International Processes REC 2002-04-20. |
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Issued: |
2002-06-15 (15 June, 2002) |
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Name: |
Global Common Document (GCD) Taxonomy |
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Description: |
This taxonomy is intended for general use by any and all XBRL taxonomies. It includes components generally used by most instance documents such as instance document information, entity information, reusable standard formats, scenario attribute values, etc. |
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Namespace identifier: |
http://www.xbrl.org/taxonomy/int/common/gcd/2002-06-15/int-common-gcd-2002-06-15. |
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Recommended namespace prefix: |
gcd |
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Version of XBRL Specification Used: |
XBRL Specification 2.0 dated 2001-12-14. |
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Relation to Other XBRL Taxonomies: |
This taxonomy does not reference any other XBRL taxonomy. This taxonomy is intended to be referenced by other XBRL taxonomies. The taxonomy was co-developed by the US and IAS GAAP Commercial and Industrial (C&I) Taxonomy Development Working Groups. Initially, this taxonomy will be referenced by those taxonomies. |
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Physical Location of Taxonomy Package: |
http://www.xbrl.org/taxonomy/int/common/gcd/2002-06-15/int-common-gcd-2002-06-15.xsd (Schema) int-common-gcd-2002-06-15-references.xml (References linkbase) int-common-gcd-2002-06-15-labels.xml (Labels linkbase) int-common-gcd-2002-06-15-presentation.xml (Presentation linkbase) int-common-gcd-2002-06-15-calculation.xml (Calculation linkbase) int-common-gcd-2002-06-15-definition.xml (Definition linkbase) |
Walter Hamscher, PhD, Standard Solutions, United States
Charles Hoffman, CPA, Universal Business Matrix, United States
Josef Macdonald, BCom LLB CA, Ernst & Young, New Zealand
Geoff Shuetrim, PhD, KPMG, Australia
Salvatore Mileti, CPA, Ernst & Young, United States
Luther Hampton, Interactive Objects, United States
David Vun Kannon, KPMG, United States
http://www.xbrl.org/taxonomy/int/common/gcd/2002-06-15/int-common-gcd-2002-06-15.htm (HTML Format)
http://www.xbrl.org/taxonomy/int/common/gcd/2002-06-15/int-common-gcd-2002-06-15.pdf (PDF Format)
http://www.xbrl.org/taxonomy/int/common/gcd/2002-06-15/int-common-gcd-2002-06-15.doc (Word Format)
http://www.xbrl.org/taxonomy/int/common/gcd/2002-06-15/int-common-gcd-2002-06-15-elements.pdf (PDF Format)
© 2002 ® All Rights Reserved. XBRL International liability, , and rules apply.
This documentation explains the Global Common Document Taxonomy, issued by XBRL.ORG for general use by any taxonomy.
This taxonomy is intended for general use by any and all XBRL taxonomies. Included are components generally used by most instance documents such as instance document information, entity information, reusable standard formats, scenario attribute values, etc.
This taxonomy does not reference any other XBRL taxonomy. This taxonomy is intended to be referenced by other XBRL taxonomies. The taxonomy was co-developed by the US and IAS GAAP C&I Taxonomy Development Working Groups. Initially, this taxonomy will be referenced by those taxonomies.
This taxonomy is in compliance with XBRL Specification Version 2.0, dated 2001-12-14 (http://www.xbrl.org/tr/2001/).
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.
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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. |
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Instance document |
An XML document that includes on or more XBRL elements and optional references to zero or more xLink linkbases. |
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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.” |
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Linkbase |
Linkbases provide additional information about XBRL elements, in particular, relationships between them such as the relationship that “Property, Plant and Equipment” is defined as an “Asset.” Linkbases used by XBRL are compliant with the World Wide Web Consortium’s (W3C) XLink Recommendation 1.0. |
1.4. Relationship to Other Work
2.3. Element Naming Convention
2.7. Further Documentation Available
3. Items to Note in Using the Taxonomy
3.2. How to Interpret the Taxonomy Structure
3.3. Entering Numeric Values into Instance Documents
5. Review and Testing, Updates and Changes
The purpose of this taxonomy is to provide common elements which are used by many preparers of XBRL instance documents. The reasons for creating this common taxonomy are to:
1. Reduce the need for others to “reinvent the wheel” of the data required to be captured to describe and assist in the creation of an instance document.
2. Achieve maximum comparability between XBRL instance documents.
The Taxonomy is a Working Draft. Feedback is solicited in order to improve this taxonomy.
Initially, this taxonomy is drafted to meet the needs of the IAS and US Taxonomy Working Groups and the development of their respective jurisdiction’s C&I GAAP taxonomies. Ultimately, this taxonomy is intended to meet the needs of the XBRL community. It is expected that this taxonomy is re-released for comment several times over the next year.
XBRL utilizes the World Wide Web consortium (W3C www.w3.org) recommendations, specifically:
The following is an overview of the taxonomy. It is assumed that the reader is familiar with financial and business reporting and have an understanding of XBRL.
This Taxonomy is divided into the following major sections:
The taxonomy structure is self explanatory.
XBRL naming conventions follows that of XML Schema.
Currently, labels for taxonomy elements are provided in English. In the future, taxonomy labels will be expressed in other languages.
References are not provided and are not applicable to this taxonomy.
Basic explanations for each element are provided in the documentation field.
No further documentation is made available.
The taxonomy has been built to comply with XBRL Specification 2.0 dated 2001-12-14. Its use of the “Scenario Information” abstract element is new in the context of this taxonomy, and the IAS and US Taxonomy Development Working Groups welcome constructive feedback on the approach taken to building this section of the taxonomy.
The structure of this taxonomy is consistent with the principles set out in Hoffman, Building XBRL Taxonomies for Financial Statements. This documentation is also refered to as the “Patterns Document”. In particular, it follows that documentation’s approach to the use of abstract elements and tuples.
Not applicable.
Taxonomy uses Valid XML Schema Names.
2002-06-11 [Blake/Macdonald] Release to IAS and US Yahoo Groups for review and feedback.
2002-06-10 [Macdonald] Edited for consistency, reliability, completeness and structure. Comprehensive descriptions and examples added to .xsd version. Tuples and abstract elements amended. Restructured scenario information reintroduced.
2002-06-09 [Blake] US Taxonomy Development Group require removal of “required” attributes from the 13 elements identified as “required” in the excel release.
2002-05-04 [Vun Kannon] Removal of D&B number, as it is not considered to be universal. Taxonomy amended to allow user discretion to specify entity industry or sector codes. The taxonomy must correctly reuse that Reusable Standard Formats which it fails to do in the excel draft version.
2002-05-03 [Macdonald/Mileti] Release (in excel format only) for internal comment to IAS and US Yahoo Groups. Edited for consistency and completeness. Added “Reusable Standard Formats” and descriptions. Mapped examples provided for US and New Zealand entities.
2002-04-20 [Hoffman] Initial internal release of this taxonomy for comment.
There will be additional releases of this taxonomy under a different namespace identifier. It is likely that there will be many updates.
The following information relating to this taxonomy will be accumulated:
If you wish to report an error or require a clarification, please provide feedback as indicated in the “Comments and Feedback” section of this document.
Comments and feedback are welcome, particularly ideas to improve this taxonomy. If you have a comment or feedback or wish to report an error, post comments to the following yahoo groups:
ias-xbrl@yahoogroups.com and XBRL-US@yahoogroups.com
A tremendous effort has gone into creating this piece of intellectual property that is being placed in the public domain by XBRL International for the use and benefit of all. The members of XBRL International believe that this cooperative effort will benefit all participants in the financial information supply chain.
The following is a listing of members of XBRL International as of March 3, 2002:
ACCPAC International, Inc.; ACL Services Ltd.; Advisor Technology Services, LLC; American Institute of CPAs; Andersen; ANZ Bank; Asia Securities Printing; Anthem Software; Audicon; Australian and New Zealand Banking Group, Ltd; Australian Prudential Regulation Authority; Australia and New Zealand Banking Group; Australian Stock Exchange; Bank of America, BDO Seidman, LLP; Beacon IT; Best Software; Bowne & Co., Inc.; Bridge Information Systems; Bryant College; Business Wire; California State University, Northridge; Canadian Institute of Chartered Accountants; CaseWare International Inc.; Certified General Accountants of Canada Association of Canada; Cogniant, Inc.; Council of Koninklijk Nederlands Instituut van Registeraccountants (NIVRA); Count-net.com SA; CPA Australia; CPA2Biz; Crowe, Chizek and Company, LLP; Creative Solutions; DATEV e.G.; Defense Finance and Accounting Service (DFAS); Deloitte Touche Tohmatsu; Deutsche Bank AG; Deutsche Börse AG; Deutsche Bundesbank; Deutsche Vereinigung für Finanzanalyse und Asset Management; Diva Software; Dow Jones & Company, Inc.; Dresdner Kleinwort Wasserstein; DRSC; EDGAR Online, Inc.; eKeeper.com; eLedger.com, Inc.; Elemental Interactive; e-Numerate Solutions Incorporated; ePace! Software; ePartners, Inc.; Epicor Software Corporation; Ernst & Young; Federal Deposit Insurance Corporation; Fidelity Investments; Financial Reporting Solutions (Pty) Ltd.; Financial Software Group; FinArch; FRx Software Corporation; Fujitsu; Gcom2 Solutions; General Electric Company; Global Filings, Inc.; Grant Thornton LLP; Haarmann, Hemmelrath & Partner; Hitachi; Hitachi System and Services; HOLT Value Associates; Hong Kong Society of Accountants; Hyperion Solutions Corp.; IBM; IBMatrix; IDW; I-Lumen, Inc.; Information Management Australia Pty Ltd; Infoteria Corporation; InnoData GmbH; Innovision Corporation; Institut der Wirtschaftsprüfer; Institute of Chartered Accountants in Australia; Institute of Chartered Accountants in England & Wales; Institute of Chartered Accountants in Ireland; Institute of Certified Public Accountants in Singapore; Institute of Chartered Accountants of New Zealand; Institute of Management Accountants; International Accounting Standards Board; International Federation of Accountants J.P. Morgan Chase; Japan Digital Disclosure Inc.; Japan Notary Organization; JISA (Japan Information Service Industry Assn); KPMG; KPMG Consulting; Lawson Software; Microsoft Corporation; Microsoft Great Plains Software, Inc.; MIP, Inc.;MIS Deutschland GmbH; Moody's Risk Management Services, Inc.; Morgan Stanley; Multex.com, Inc.; National Center of Charitable Statistics (NCCS); National Information Infrastructure Enterprise Promotion Association (Taiwan); Navision; NEC Planning Research, Inc. (Japan); NetLedger, Inc.; New River, Inc.; Newtec; Nihon Keizai Shimbun, Inc.; Oinke, Inc.; PCA Software; PeopleSoft, Inc.; PPA GmbH; Practitioners Publishing Company; PricewaterhouseCoopers; R.R. Donnelley Financial; Reuters Group LP; RIA; Sage Software; SAP AG; Seattle Pacific University Center for Professional Development; Software AG; Standard and Poor's; Syspro; Takara Printing; Teikoku Data Bank; The Woodburn Group; Thomson Financial; Tokyo Shoko Research; U.S. Census Bureau; XBRL Solutions, Inc.