Download ACG 5405 - ACG 6415

ACG 5405
XBRL – Global Ledger
What is it
 The detail behind the Financial Reports

Chart of Accounts, Journal Entries, Source
Documents, any financial information
 Mapping all financial information
 Similar to EDI
XBRL GL and XBRL
 XBRL GL is contained with XBRL
structure
 <xbrl ...>

Namespace declarations
 <schemaRef ....>

Schema declarations
 XBRL GL structure follows....
Palettes

Unlike XBRL




Commercial & Industrial
Banking
Etc.
Combinations of taxonomies are used depending on the application

Palettes

COR


BUS




detail for the Entity Information section, additional sections necessary for other add-on modules,
and information for business metrics/inventory tracking
USK – US/UK Accounting


allow organizations to track much more detail as part of every entry
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 - MultiCurrency


Core Taxonomy
tag journal entries, accounting master files, and historical status reports with additional information
necessary for more sophisticated accounting needs common to Saxonic
TAF – Tax and Tax Audits

used by the international tax agencies
Palettes will use
 Main Taxonomies

plt schema
 Used

in SchemaRef
Content schema
 Included
in XBRL namespace declarations
 Used to look up element names
 COR

Core
 BUS

Advanced
XBRL Structure
Document Information
 Provides a
description of the
accounting entries
Entity Information Section
 Provides descriptive
information about the
Entity’s accounting
entry
Entry
Information
Entry Detail
All together
 <xbrl ...>
 <schemaRef ....>


<context ...>
<unit ...>
 <gl-cor:accountingEntries....>



<gl-cor:documentInfo ....>
<gl-cor:entityInformation ....>
<gl-cor:entryHeader ....>

<gl-cor:entryDetail ...>
 </gl-cor:accountingEntries>
 </schemaRef>
 </xbrl>
XBRL-GL container element
 Root element is <xbrl>
 The XBRL-GL container is


a single XBRL GL file can
store one or more virtual XBRL GL files,
through one or more <accountingEntries>
structures with data inside.
 A single physical XBRL GL file can have
multiple accountingEntries structures to
represent both transactions and master files;

differences are signified by the appropriate
entriesType enumerated values.