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ACG 5405

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 ...>

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ACG 5405

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  1. ACG 5405 XBRL – Global Ledger

  2. 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

  3. XBRL GL and XBRL • XBRL GL is contained with XBRL structure • <xbrl ...> • Namespace declarations • <schemaRef ....> • Schema declarations • XBRL GL structure follows....

  4. Palettes • Unlike XBRL • Commercial & Industrial • Banking • Etc. • Combinations of taxonomies are used depending on the application • Palettes • COR • Core Taxonomy • BUS • 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 • 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 • 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

  5. 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

  6. XBRL Structure

  7. Document Information • Provides a description of the accounting entries

  8. Entity Information Section • Provides descriptive information about the Entity’s accounting entry

  9. EntryInformation

  10. Entry Detail

  11. 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>

  12. 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.

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