®
XBRL
GL 2005
Technical Overview
2005-09-26
Prepared by XBRL GL Working Group
xbrlgl@XBRL.org
Presented on its behalf by Gilles Maguet – Secretary General XBRL France –
Permanent Secretariat XBRL in Europe
Agenda
 XBRL Overview
 Scope and Role of XBRL GL
 Modular Architecture
 Compilation approach
 Example: Compiling five modules into one taxonomy
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


Annotated Instance Document Samples
XBRL GL in Use Today
Current Development Efforts
Potential Collaboration Points with ebXML
What is XML?
Defined:
 XML (eXtensible Markup Language) is a universally
accepted method of exchanging information that is
platform independent, self-describing and expandable
Enables:
 Higher quality information
 Faster and more accurate information
 More useful/efficient information for analysis/regulation
 Linkage of relevant information
 More complete and frequent information
 Greater levels of Trust
 Greater transparency
What is XBRL?
 eXtensible Business Reporting Language
 a freely available electronic language for financial reporting.
 based on XML, thus expandable
 based on accepted financial reporting standards and practices to
transport financial reports across all software, platforms and
technologies
 Business reporting includes, but is not limited to:
 financial statements,
 financial information non-financial information
 general ledger transactions
 regulatory filings such as annual and quarterly financial
statements.
Purpose of XBRL
 XBRL provides users with a standard format in which to
prepare reports that can subsequently be presented in a
variety of ways.
 XBRL provides users with a standard format in which
information can be exchanged between different software
applications.
 XBRL permits the automated, efficient and reliable
extraction of information by software applications.
 XBRL facilitates the automated comparison of financial
and other business information, accounting policies, notes
to financial statements between companies, and other
items about which users may wish make comparisons that
today are performed manually.
Who Benefits from XBRL
 Four categories of users:

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business information preparers,
Intermediaries in the preparation and distribution process,
users of this information and
the vendors who supply software and services to one or more of
these three types of user..
 A major goal of XBRL is to improve the business report
product.
 It facilitates current practice; it does not change or set new
accounting or other business domain standards.
 However, XBRL should facilitate changes in reporting over
the long term.
XBRL Structural Overview
XBRL-Specification
Defines the technical standard for the
composition of XBRL Taxonomies
XBRL- Taxonomy
Defines a set of data tags in a certain
business reporting area (i.e. US GAAP, IFRS,
etc.), comprised of schema and base links
XBRL- Instance
“Output” from tagging data using
one or more taxonomies
XBRL- Applications
Software that uses “tagged” data
for presentation, analytics, etc.
Agenda
 XBRL Overview
 Scope and Role of XBRL GL
 Modular Architecture
 Compilation approach
 Example: Compiling five modules into one taxonomy




Annotated Instance Document Samples
XBRL GL in Use Today
Current Development Efforts
Potential Collaboration Points with ebXML
So what is XBRL GL?
 An XBRL taxonomy used to represent:
 anything that is found in a chart of accounts, journal
entries or historical transactions, financial and nonfinancial .
 any detailed information found on the computers of the
enterprise and not necessarily those in accounting or
ERP systems, but all programs that hold information
important for business reporting, internal or external.
 Enables organizations to tag
 journal entries
 accounting master files
 historical status reports.
What XBRL-GL Standardizes
 Standardize how journal entries, charts of accounts,
and business reports under any accounting rules are to
be formatted
 Bring standardization to this:
Initials: KWL
Payroll Journal
Account
Description
1005
Cash
7,232.96
2300
Payroll Tax Payable
1,053.56
2800
Garnish Payable
…
Debit
Date 9/1
Credit
545.00
Scope and role of XBRL
Processes
Business
Operations
XBRL
GL, the External
Internal
Journal
FinanciTaxonomy
Financia
al
Reporti
ng
l
Reportin
g
Investme
nt,
Lending,
Regulatio
XBRL n
Economic
Policymak
ing
Financial Statements
Financial
Publishers
and Data
Aggregators
Companies
Participants
Trading
Partners
Management
Accountants
Auditors
Software Vendors
Investors
Regulators
Central
Banks
XBRL FR Elements
 XBRL FR can express only a limited amount of
detail
 Item or (tuple) which contains content/amount
 Related contextual information
 Entity
 Period
 Precision
 Scenario
 Unit
XBRL GL vs XBRL FR
Item
Amount
Period
Cash
1,000 12-31-03
Receivables
1,200 12-31-03
Inventory
4,200 12-31-03
Payables
5,000 12-31-03
<cash numericContext=“n1”>1000</cash>
XBRL FR is
agreement on
concepts within
reports
<receivables numericContext=“n1”>1200<receivables>
<inventory numericContext=“n1”>4200</inventory>
Notes
15,000 12-31-03
<numericContext id=“n1”>
<period><instance>2003-12-31</instance></period>
XBRL GL vs XBRL FR
XBRL GL is
agreement on data
fields used in
reporting
Item
Cash
Amount
Period
1,000 12-31-03
<entries>
<header>
Receivables
1,200 12-31-03
<line>
<account>Cash</account><amount>1000</amount><date>2003-12-31</date>
Inventory
4,200 12-31-03
</line>
<line>
<account>Receivables</account><amount>1200</amount><date>2003-12-31</date>
Payables
5,000 12-31-03
</line>
<line>
<account>Inventory</account><amount>4200</amount><date>2003-12-31</date>
Notes
15,000 12-31-03
</line>
</header>
</entries>
Agenda
 XBRL Overview
 Scope and Role of XBRL GL
 Modular Architecture
 Compilation approach
 Example: Compiling five modules into one taxonomy




Annotated Instance Document Samples
XBRL GL in Use Today
Current Development Efforts
Potential Collaboration Points with ebXML
XBRL GL: A Modular Approach
 XBRL GL is a modular framework
 The modular set consists of five modules:
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COR (Core)
BUS (Advanced Business Concepts)
MUC (Multi-Currency)
USK (concepts for the US, UK, etc)
TAF (tax audit file)
 With one more under development currently
 CMT (Cash Management)
Compilation approach
 Why not just have one big taxonomy that includes
everything?
 User feedback
 Regulators / national jurisdictions stated “would not
use” if undesired fields were included
 GL Taxonomy Framework Technical Architecture
(GLTFTA)
 Allows applications to use different combinations of
modules and still validate instance data
 documentation on http://www.XBRL.org/GLFiles/
Fragment of COR with no other modules
<complexType name="entryDetailComplexType" id="gl-cor_entryDetailComplexType">
<complexContent>
<restriction base="anyType">
<sequence>
<element ref="gl-cor:lineNumber" minOccurs="0"/>
<element ref="gl-cor:account" minOccurs="0"/>
<element ref="gl-cor:debitCreditCode" minOccurs="0"/>
<element ref="gl-cor:signOfAmount" minOccurs="0"/>
<element ref="gl-cor:amount" minOccurs="0"/>
<element ref="gl-cor:postingDate" minOccurs="0"/>
<element ref="gl-cor:identifierReference" minOccurs="0"/>
<element ref="gl-cor:documentType" minOccurs="0"/>
<element ref="gl-cor:documentNumber" minOccurs="0"/>
<element ref="gl-cor:documentApplyToNumber" minOccurs="0"/>
<element ref="gl-cor:documentReference" minOccurs="0"/>
<element ref="gl-cor:documentDate" minOccurs="0"/>
<element ref="gl-cor:postingStatus" minOccurs="0"/>
<element ref="gl-cor:xbrlInfo" maxOccurs="unbounded" minOccurs="0"/>
<element ref="gl-cor:detailComment" minOccurs="0"/>
<element ref="gl-cor:dateAcknowledged" minOccurs="0"/>
<element ref="gl-cor:confirmedDate" minOccurs="0"/>
<element ref="gl-cor:shipReceivedDate" minOccurs="0"/>
<element ref="gl-cor:maturityDate" minOccurs="0"/>
<element ref="gl-cor:terms" minOccurs="0"/>
<element ref="gl-cor:taxes" maxOccurs="unbounded" minOccurs="0"/>
</sequence>
<attribute name="id" type="ID"/>
</restriction>
</complexContent>
</complexType>
Fragment of COR with BUS
<complexType name="entryDetailComplexType" id="gl-cor_entryDetailComplexType">
<complexContent>
<restriction base="anyType">
<sequence>
<element ref="gl-cor:lineNumber" minOccurs="0"/>
<element ref="gl-cor:account" minOccurs="0"/>
<element ref="gl-cor:debitCreditCode" minOccurs="0"/>
<element ref="gl-cor:signOfAmount" minOccurs="0"/>
<element ref="gl-cor:amount" minOccurs="0"/>
<element ref="gl-bus:amountMemo" minOccurs="0"/>
<element ref="gl-bus:allocationCode" minOccurs="0"/>
<element ref="gl-cor:postingDate" minOccurs="0"/>
<element ref="gl-cor:identifierReference" minOccurs="0"/>
<element ref="gl-cor:documentType" minOccurs="0"/>
<element ref="gl-cor:documentNumber" minOccurs="0"/>
<element ref="gl-cor:documentApplyToNumber" minOccurs="0"/>
<element ref="gl-cor:documentReference" minOccurs="0"/>
<element ref="gl-cor:documentDate" minOccurs="0"/>
<element ref="gl-bus:documentReceivedDate" minOccurs="0"/>
<element ref="gl-bus:documentChargeReimb" minOccurs="0"/>
<element ref="gl-bus:documentLocation" minOccurs="0"/>
<element ref="gl-bus:paymentMethod" minOccurs="0"/>
<element ref="gl-cor:postingStatus" minOccurs="0"/>
<element ref="gl-cor:xbrlInfo" maxOccurs="unbounded" minOccurs="0"/>
<element ref="gl-cor:detailComment" minOccurs="0"/>
<element ref="gl-cor:dateAcknowledged" minOccurs="0"/>
<element ref="gl-cor:confirmedDate" minOccurs="0"/>
<element ref="gl-cor:shipReceivedDate" minOccurs="0"/>
<element ref="gl-cor:maturityDate" minOccurs="0"/>
<element ref="gl-cor:terms" minOccurs="0"/>
<element ref="gl-bus:measurable" minOccurs="0" maxOccurs="unbounded"/>
<element ref="gl-bus:jobInfo" minOccurs="0" maxOccurs="unbounded"/>
<element ref="gl-bus:depreciationMortgage" minOccurs="0"/>
<element ref="gl-cor:taxes" maxOccurs="unbounded" minOccurs="0"/>
</sequence>
<attribute name="id" type="ID"/>
</restriction>
</complexContent>
</complexType>
Fragment of COR with BUS and MUC
<complexType name="entryDetailComplexType" id="gl-cor_entryDetailComplexType">
<complexContent>
<restriction base="anyType">
<sequence>
<element ref="gl-cor:lineNumber" minOccurs="0"/>
<element ref="gl-cor:account" minOccurs="0"/>
<element ref="gl-cor:debitCreditCode" minOccurs="0"/>
<element ref="gl-cor:signOfAmount" minOccurs="0"/>
<element ref="gl-cor:amount" minOccurs="0"/>
<element ref="gl-bus:amountMemo" minOccurs="0"/>
<element ref="gl-bus:allocationCode" minOccurs="0"/>
<element ref="gl-muc:multicurrencyDetail" minOccurs="0" maxOccurs="unbounded"/>
<element ref="gl-cor:postingDate" minOccurs="0"/>
<element ref="gl-cor:identifierReference" minOccurs="0"/>
<element ref="gl-cor:documentType" minOccurs="0"/>
<element ref="gl-cor:documentNumber" minOccurs="0"/>
<element ref="gl-cor:documentApplyToNumber" minOccurs="0"/>
<element ref="gl-cor:documentReference" minOccurs="0"/>
<element ref="gl-cor:documentDate" minOccurs="0"/>
<element ref="gl-bus:documentReceivedDate" minOccurs="0"/>
<element ref="gl-bus:documentChargeReimb" minOccurs="0"/>
<element ref="gl-bus:documentLocation" minOccurs="0"/>
<element ref="gl-bus:paymentMethod" minOccurs="0"/>
<element ref="gl-cor:postingStatus" minOccurs="0"/>
<element ref="gl-cor:xbrlInfo" maxOccurs="unbounded" minOccurs="0"/>
<element ref="gl-cor:detailComment" minOccurs="0"/>
<element ref="gl-cor:dateAcknowledged" minOccurs="0"/>
<element ref="gl-cor:confirmedDate" minOccurs="0"/>
<element ref="gl-cor:shipReceivedDate" minOccurs="0"/>
<element ref="gl-cor:maturityDate" minOccurs="0"/>
<element ref="gl-cor:terms" minOccurs="0"/>
<element ref="gl-bus:measurable" minOccurs="0" maxOccurs="unbounded"/>
<element ref="gl-bus:jobInfo" minOccurs="0" maxOccurs="unbounded"/>
<element ref="gl-bus:depreciationMortgage" minOccurs="0"/>
<element ref="gl-cor:taxes" maxOccurs="unbounded" minOccurs="0"/>
</sequence>
<attribute name="id" type="ID"/>
</restriction>
</complexContent>
</complexType>
XBRL GL Extension process

Public vs. private extensions


Basic steps taken to create extension:


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Intended usage
Select an existing palette taxonomy as starting point
Create a new taxonomy representing the module you wish to create, add
concept definitions and create linkbases.
Separate the new taxonomy into gl-xxx-yyyy-mm-dd.xsd containing the
element declarations and gl-xxx-content-yyyy-mm-dd.xsd containing the
content model declarations.
Add an <include> statement in gl-xxx-content-yyyy.mm-dd.xsd to include
gl-xxx-yyyy-mm-dd.xsd
Edit each gl-xxx-content-yyyy-mm-dd.xsd to incorporate any concepts
from the new module into the appropriate content models
Ensure that presentation links in the newly created presentation linkbase
reflect the content model modifications
For More Details on Creating an Extension Module see Section 3 of
GLTFTA-PWD-2005-07-12
Agenda
 XBRL Overview
 Scope and Role of XBRL GL
 Modular Architecture
 Compilation approach
 Example: Compiling five modules into one taxonomy




Annotated Instance Document Samples
XBRL GL in Use Today
Current Development Efforts
Potential Collaboration Points with ebXML
Annotated XBRL-GL 2005 Samples
 http://www.XBRL.org/GLFiles/
 The XBRL GL Working Group has provided
annotations for a number of sample XBRL GL 2005
instance documents.
 Provide annotations for the "most significant" of the
fields that are included in the sample instance
documents.
 XBRL GL has many other fields that could be helpful in
expressing the information, but have been omitted
because their presence is more circumstantial.
 for educational purposes only
 do not represent real company data
 we welcome suggestions on improvement
Annotated XBRL-GL 2005 Samples
Sample snippet of Journal Entry example
Annotated XBRL GL 2005 Invoice Sample
 Open word document called
 Annotated XBRL GL Invoice Sample as word.doc
Agenda
 XBRL Overview
 Scope and Role of XBRL GL
 Modular Architecture
 Compilation approach
 Example: Compiling five modules into one taxonomy




Annotated Instance Document Samples
XBRL GL in Use Today
Current Development Efforts
Potential Collaboration Points with ebXML
Examples of XBRL GL in action today
 Caseware Working Papers
 Hitachi @ Wacoal – Internal Reporting
implementation
 US Housing and Urban Development (HUD) use
of DynAccSys’s XABRA & Fujitsu XWand
 Business Objects – Reporting & Analysis on
XBRL GL
 PCA a SMB (Small to Medium Sized Businesses)
Accounting package in the Japan market that was
the first to include XBRL GL as an export format
Caseware Working Papers
Hitachi @ Wacoal
XBRL GL @ HUD in Consolidation Workflow
Reports
Files
LOANS
Main GL
INTERFACE
Performance
INTERFACE
INTERFACE
PURCHASES
Budget
Reporting XBRL FR
Continuous Auditing
INTERFACE
Business Analysis
RE-KEY
Next Things
AR
Excel
Excel
XABRA Constructor & Fujitsu XWand at HUD
XBRL GL Taxonomy.xsd
XABRA Binding.xml
SQL query
or CSV
XBRL GL Instance.xml
Interstage XWand
XABRA Constructor
 Retrieves the data from
the various source
databases via the entered
SQL query
 Links the Data results to
the bindings via the
definitions
 Creates a resultant XBRL
GL Instance Document
 Loads target database
with consolidated results
Access to XBRL GL via Business Objects
Drill-down on HUD-XABRA XBRL GL
Agenda
 XBRL Overview
 Scope and Role of XBRL GL
 Modular Architecture
 Compilation approach
 Example: Compiling five modules into one taxonomy




Annotated Instance Document Samples
XBRL GL in Use Today
Current Development Efforts
Potential Collaboration Points with ebXML
The Past Year’s Main Focus
Upgrading XBRL GL from XBRL 2.0 to 2.1
 XBRL GL instances contain deeply nested XML
 Nested Tags = Schema ComplexTypes = XBRL Tuples
 XBRL 2.0 and 2.0a, Specification used definition linkbase
to define tuple content
 Easy to extend using standard XBRL constructs
 XBRL 2.1 Specification uses XML Schema content model
to define tuple content
 “Compilation” approach developed to extend via modular
schemas
Current XBRL-GL Working Group
Development Efforts
 Multi-lingual label sets
 Japanese labels completed
 Chinese, French (Canada, Belgium, France), Italian, Spanish,
Danish, Dutch, Polish, Portuguese – under development available
by EOY
 Tax Audit File (TAF) module PWD
 Scheduled for Internal Release early October 2005
 Public Working Draft schedule for mid-Nov 2005
 Cash Management module
 Under development and scheduled for Internal Release by End of
November 2005
 CIQ compatibility research
 Refinement of Name/Address structures
 Further refinement of extension process
Release History
 XBRL GL 1.0
 XBRL 2.0 Specification compliant
 XBRL International Inc. (XII) RECOMMENDATION
 XBRL GL 1.1
 XBRL 2.0a Specification compliant
 XII Acknowledged
 XBRL GL 2005
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


XBRL 2.1, Specification compliant
No further development will be done on the earlier versions
Public Working Draft currently in comment period
To be presented for Recommendation status early Nov 2005
Agenda
 XBRL Overview
 Scope and Role of XBRL GL
 Modular Architecture
 Compilation approach
 Example: Compiling five modules into one taxonomy




Annotated Instance Document Samples
XBRL GL in Use Today
Current Development Efforts
Potential Collaboration Points with ebXML
Potential Collaboration Points with ebXML
 TBG12 BRS related to "accounting entry“
 expected to be ready for public comments by the end
of this year
 potentially develop XBRL GL annotated sample
instance documents based on BRS
 Research the technical interoperability issues
with ebXML as transport for XBRL GL
 Identify ebXML & XBRL GL resources to work together
on this
 Continue to dialog on interoperability potential
Thank you!
For more information, visit www.xbrl.org/glfiles
Or email us @ xbrlgl@xbrl.org