Copyright © XBRL International Inc., All Rights Reserved.
Circulation of this Public Working Draft is unrestricted. This document is normative. Other documents may supersede this document. Recipients are invited to submit comments to email@example.com, and to submit notification of any relevant patent rights of which they are aware and provide supporting documentation.
|Purpose and Scope:||
This taxonomy (a modular set) provides a standardized format for representing the data fields found in accounting and operation systems. The modular set consists of the following modules: COR (Core), BUS (advanced business concepts), MUC (concepts that represent multicurrency information), USK (concepts specific to the US, UK, and other Saxonic jurisdictions), TAF (concepts related to the tax audit file), SRCD (concepts that represent explicit mappings to XBRL taxonomies for financial reporting) and EHM (concepts related to inventory and fixed assets).
COR is the foundational module. It includes core data fields that are the base for the representation of all types of information with XBRL GL.
BUS 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 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 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 adds data fields needed for tax and 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.
SRCD provides data fields that facilitate the link between detailed data represented with XBRL GL and end reporting represented with XBRL taxonomies for financial reporting (XBRL) or other XML schemas.
EHM (Enhanced Measurable) module provides fields specific to the representation of inventory and fixed assets.
Each module can be seen as an extension to the Core module, 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-2016-12-01.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
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 EHM (subfolder case-c-b-m-u-e)
COR and BUS and MUC and USK and EHM and TAF (subfolder case-c-b-m-u-e-t)
COR and BUS and MUC and USK and EHM and TAF and SRCD (subfolder case-c-b-m-u-e-t-s)
COR and BUS and MUC and USK and TAF (subfolder case-c-b-m-u-t)
COR and BUS and MUC and USK and TAF and SRCD (subfolder case-c-b-m-u-t-s)
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-2015-03-25.html
Also included is the "ids" subfolder of the taxonomy, 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 the XBRL 2.1, Specification dated 2003-12-31 plus errata corrections dated 2013-02-20.
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 releases of the XBRL GL taxonomy.
XBRL International Inc
All XML files are dated 2016-12-01 as this is the date on which they became stable
|Status||XBRL International Public Working Draft|
|Approval Level||XBRL International Public Working Draft|
|Specification version||XBRL Specification Version 2.1, dated 2003-12-31 plus errata corrections dated 2013-02-20|
Gianluca Garbellotto, XBRL GL WG Chair (firstname.lastname@example.org)
Paul Warren, Director of Standards Development, XBRL International (email@example.com)
The XBRL GL Working Group of XBRL International approved the request to release this Public Working Draft on 2016-12-01. This Public Working Draft builds on the "XBRL Global Ledger 2015" Recommendation published on 2015-03-25 and adds the new Enhanced Measurable (EHM) module. The new module and elements are described in the file "gl-ehm.docx" distributed with this document. Comments are to be sent to the XBRL GL working group (firstname.lastname@example.org).
The modules of the XBRL Global Ledger Framework include schema (xsd) files, label linkbases, definition linkbases and presentation linkbases. They do not include reference or calculation linkbases.
Physical location of taxonomy files(Palette and content model declarations)
Note: When referencing the taxonomy from an instance, the gl-plt-2016-12-01.xsd is the schema to be referenced
COR and BUS module:
COR and BUS and MUC module:
COR and BUS and MUC and USK module:
COR and BUS and MUC and USK and EHM module:
COR and BUS and MUC and USK and EHM and TAF module:
COR and BUS and MUC and USK and EHM and TAF and SRCD module:
COR and BUS and MUC and USK and TAF module:
COR and BUS and MUC and USK and TAF and SRCD module:
COR and BUS and TAF module:
COR and TAF module:
|Physical location of taxonomy files (element declarations and linkbases) (COR)||
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/cor/lang/gl-cor-2016-12-01-label.xml (Labels linkbase - English)
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/cor/lang/gl-cor-2016-12-01-label-ja.xml (Labels linkbase - Japanese)
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/cor/gl-cor-2016-12-01-presentation.xml (Presentation linkbase)
|Physical location of taxonomy files (element declarations and linkbases) (BUS)||
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/bus/lang/gl-bus-2016-12-01-label.xml (Labels linkbase - English)
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/bus/lang/gl-bus-2016-12-01-label-ja.xml (Labels linkbase - Japanese)
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/bus/gl-bus-2016-12-01-presentation.xml (Presentation linkbase)
|Physical location of taxonomy files (element declarations and linkbases) (MUC)||
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/muc/lang/gl-muc-2016-12-01-label.xml (Labels linkbase - English)
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/muc/lang/gl-muc-2016-12-01-label-ja.xml (Labels linkbase - Japanese)
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/muc/gl-muc-2016-12-01-presentation.xml (Presentation linkbase)
|Physical location of taxonomy files (element declarations and linkbases) (USK)||
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/usk/lang/gl-usk-2016-12-01-label.xml (Labels linkbase - English)
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/usk/lang/gl-usk-2016-12-01-label-ja.xml (Labels linkbase - Japanese)
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/usk/gl-usk-2016-12-01-presentation.xml (Presentation linkbase)
|Physical location of taxonomy files (element declarations and linkbases) (TAF)||
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/taf/lang/gl-taf-2016-12-01-label.xml (Labels linkbase - English)
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/taf/lang/gl-taf-2016-12-01-label-ja.xml (Labels linkbase - Japanese)
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/taf/gl-taf-2016-12-01-presentation.xml (Presentation linkbase)
|Physical location of taxonomy files (element declarations and linkbases) (SRCD)||
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/srcd/lang/gl-srcd-2016-12-01-label.xml (Labels linkbase - English)
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/srcd/lang/gl-srcd-2016-12-01-label-ja.xml (Labels linkbase - Japanese)
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/srcd/gl-srcd-2016-12-01-presentation.xml (Presentation linkbase)
|Physical location of taxonomy files (element declarations and linkbases) (EHM)||
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/ehm/lang/gl-ehm-2016-12-01-label.xml (Labels linkbase - English)
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/ehm/lang/gl-ehm-2016-12-01-label-ja.xml (Labels linkbase - Japanese)
http://www.xbrl.org/taxonomy/int/gl/2016-12-01/ehm/gl-ehm-2016-12-01-presentation.xml (Presentation linkbase)
|Physical location of sample instance documents|
|Taxonomy Technical Architecture document|
|GL Instance Standards document||
(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 (c) 2016, 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:
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).
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.