After getting know on examining and XBRL taxonomy part 1, let continue the rest of the topic.
The structure of an XBRL GL document
This diagram shows the basic structure of an XBRL GL document.
The top-level element of an XBRL GL document, which appears directly after the XBRL instance document root element, is accountingEntries, which is a tuple.
The documentInfo element appears directly after accountingEntries, and provides information about all the data in the file.
The documentInfo element has several child elements. One of the most important is entriesType, which has several predefined values that specify the purpose of the XBRL GL instance document, such as whether it is a ledger or a list of assets.
The entityInformation element holds information about the reporting organization and the entryHeader element is the parent element that describes all the entry or journal entry headers, as well as containing the elements that hold the financial data in the document.
The entryHeader element has a number of child elements. The most important is entryDetail, which is the parent element for each ledger entry. It, in turn, has several child elements, including account, documentType, debitCreditCode, and amount.
The instance document
XBRL GL instance documents may vary in structure depending on whether they use the XBRL GL 1.0 or 1.1 taxonomies. Whereas the XBRL GL 1.0 taxonomy uses a single schema and three linkbase documents, the XBRL GL 1.1 uses four additional schema and many additional linkbases. So although it uses the same core elements as version 1.0, it also defines new elements and requires the use of additional namespace prefixes to
qualify these. For example, instead of using glc as the XBRL GL recommended namespace prefix, it uses gl-cor, which identifies elements from the core schema. Here is a section of an XBRL GL instance document based on the version 1.1 taxonomy. Because the XBRL specification used by this taxonomy is version 2.0 rather than version 2.1, the root element is group rather than xbrl.
<?xml version=”1.0″ encoding=”UTF-8″?>
<xbrli:group
xmlns:link=”http://www.xbrl.org/2001/XLink/xbrllinkbase”
xmlns:xbrli=”http://www.xbrl.org/2001/instance”
xmlns:xhtml=”http://www.w3.org/1999/xhtml”
xmlns:gl-plt=”http://www.xbrgl.com/gl-plt/”
xmlns:gl-cor=
“http://www.xbrl.org/taxonomy/int/gl/cor/2003-08-29/”
xmlns:gl-bus=
“http://www.xbrl.org/taxonomy/int/gl/bus/2003-08-29/”
xmlns:gl-muc=
“http://www.xbrl.org/taxonomy/int/gl/muc/2003-08-29/”
xmlns:gl-usk=
“http://www.xbrl.org/taxonomy/int/gl/usk/2003-08-29/”
xmlns:xsi=”http://www.w3.org/2001/XMLSchema-instance”
xmlns:ISO4217=”http://www.xbrl.org/2003/iso4217″
xsi:schemaLocation=
“http://www.xbrlgl.com/gl-plt/ XBRLGL.xsd”>
<gl-cor:accountingEntries>
<gl-cor:documentInfo>
<gl-cor:entriesType nonNumericContext=”s1″>
entries
</gl-cor:entriesType>
<gl-cor:language nonNumericContext=”s1″>ISO693:ja
</gl-cor:language>
<gl-cor:creationDate nonNumericContext=”s1″>
2002-06-18
</gl-cor:creationDate>
<gl-cor:entriesComment nonNumericContext=”s1″>
XXX-FI
</gl-cor:entriesComment>
</gl-cor:documentInfo>
<gl-cor:entryHeader>
<gl-cor:enteredBy nonNumericContext=”s1″>
001
</gl-cor:enteredBy>
<gl-cor:enteredDate nonNumericContext=”s1″>
2001-04-01
</gl-cor:enteredDate>
<gl-cor:sourceJournalID nonNumericContext=”s1″>
se
</gl-cor:sourceJournalID>
<gl-cor:entryNumber nonNumericContext=”s1″>
4
</gl-cor:entryNumber>
<gl-cor:entryDetail>
<gl-cor:account>
<gl-cor:accountSub>
<gl-cor:accountSubType
nonNumericContext=”s1″>
division
</gl-cor:accountSubType>
<gl-cor:accountSubID
nonNumericContext=”s1″>
001
</gl-cor:accountSubID>
<gl-cor:accountSubDescription
nonNumericContext=”s1″>
Tokyo Head Office
</gl-cor:accountSubDescription>
</gl-cor:accountSub>
Summary
As summary, An XBRL taxonomy is a document or set of documents defining a specific information set that can be reported using the XBRL specification. Financial reporting taxonomies are created specifically for individual regions or companies but the XBRL General Ledger
taxonomy (XBRL GL) is a widely applicable standard taxonomy. XBRL GL provides a structure for presenting any accounting information in an XBRL report, collecting all general ledger receivables and payables, and presenting them in a traditional reporting format.
