OLD XML STRUCTURE
XBRL GL are compliant with XBRL version 2.0 and 2.0a. Since the great change in XBRL are version 2.1, the XBRL GL still consist of the old XML terminology of XBRL, for instance annotaion etc. There is no indication whether a new XBRL GL is in the work.
VERSIONS
The XBRL GL is separated in a core kernel and add-ons for inventory, repeating entries, jobcosting and multicurrency. The core GL is common to EU and US. The US version adds repeating entries and jobcosting.
The spanish committee that overlooks xbrl in aeca.es
Untitled Document
Untitled Document: "International Accounting Standards Board"
There is a lot of similarties to the OMG GL, for instance the structure of the diary.
"General Ledger Taxonomy - An Introduction"
"Following last week's critique of XBRL, I had an interesting email exchange with David vun Kannon, a manager in KPMG's financial services practice and one of the editors of the XBRL spec. The dialogue went far beyond what InfoWorld's letters column could ever accommodate, so with David's permission, I'm reproducing it here. "
IAS, IFRS and XBRL references
IASCF is the creator of IAS. IASCF has chosen the XBRL to represent IAS in reporting with IFRS.
The current generale purpose (IFRS GP) homepage are found here. A good explanation is here.
The explanation refers to the Global Common Document of its report taxanomy.
IFRS GP refers to a XML schema and acompanying xml "linkbases" called references, labels, presentation and calculation.
I recommend to start looking at this printout of presentation, where you in the top can see some common accounting reports like balance sheet and profit and loss.
Continue to look at the excel spreadsheet of elements.
