Category: XBRL @en
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Structured CSV: Expressing XML Hierarchies in a Single Sheet
Views: 2 Structured CSV: Expressing XML Hierarchies in a Single Sheet Nobuyuki Sambuichi 2025-04-13 Structured CSV is a standards-based format derived from the xBRL-CSV specification, enabling complex hierarchical data to be recorded in a flat, tabular form. It is not a simple dump of relational tables. Instead, it uses structured conventions and a metadata-driven approach to express multi-level business documents — such as invoices or journal entries — in a single CSV sheet. 1. Based on xBRL-CSV Structured CSV follows the xBRL-CSV syntax model, where: A CSV file holds the fact data — one row per fact. A JSON metadata file defines the table structure, the dimensions and members for […]
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XBRL GL Taxonomy 2025: Dual-Support for Tuple and Structured CSV(Dimensional xBRL-CSV)
Views: 15 XBRL GL Taxonomy 2025: Dual-Support for Tuple and Dimensional xBRL-CSV Author: ChatGPT with editor SAMBUICHI, Nobuyuki 2025-04-13 This document describes the preparation and verification process for the revised XBRL GL taxonomy that supports both traditional tuple-based taxonomy and modern xBRL-CSV dimensional format. The final output is packaged in the zip file gl2025-04-12.zip. 1. Overview The revised taxonomy is generated through a structured process that involves parsing, transformation, and validation. Below is a summary of the workflow. This directory contains the revised XBRL GL taxonomy, supporting both the traditional palette (tuple-based) taxonomy and the modern xBRL-CSV dimensional taxonomy. The updated taxonomy was produced through a structured workflow using a […]
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XBRL GL Palette Taxonomy Parser
Views: 52 XBRL GL Palette Taxonomy Parser Author: ChatGPT with editor SAMBUICHI, Nobuyuki 2025-04-02 This article introduces a Python-based parser to extract a logical hierarchical model (LHM) structure from the XBRL GL taxonomy. The parser also retrieves multilingual labels and documentation from the label linkbase. The output is a structured CSV file useful for semantic analysis, implementation, and documentation. 1. Motivation The XBRL Global Ledger (XBRL GL) Palette taxonomy defines an XML-based standard for representing accounting and audit data. However, its hierarchical structure—especially when modularised—can be difficult to navigate, particularly when multilingual labels are defined using labelArc. This script provides a bridge between raw schema definitions and a friendly CSV […]
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W3C CSV Schema and xBRL-CSV with Hierarchical Tidy Data Typed Dimension Taxonomy
Views: 5 I. Outline of Standards: W3C CSV Schema and xBRL-CSV with Hierarchical Tidy Data Typed Dimension Taxonomy Both W3C CSV Schema and Hierarchical Tidy Data with Typed Dimension Taxonomy in xBRL-CSV are structured ways of working with CSV files for data exchange, validation, and reporting. However, they have different purposes, capabilities, and use cases. Here’s a detailed comparison between the two: 1. W3C CSV Schema The W3C CSV Schema is part of the “CSV on the Web” family of standards developed by the World Wide Web Consortium (W3C). It defines a structured way to describe, validate, and manage CSV data using schemas. The schema provides a way to attach […]
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Handling Hierarchical Tidy Data in Financial Reporting
Views: 8 Handling Hierarchical Tidy Data in Financial Reporting Nobuyuki SAMBUICHI In this blog post, we will explore how to handle hierarchical tidy data in financial reporting. We will discuss how to merge necessary data into target rows to summarize amounts based on debit/credit codes, account numbers, and months, ensuring efficient data management and avoiding redundancy. 1. Characteristics of a hierarchical tidy data Hierarchical tidy data reports different levels of observation in different rows, resulting in no redundant report files. However, we need to merge necessary data into a target row to summarize amounts based on debit/credit codes, account numbers, and months. The entered date is reported in a header […]
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Navigating the Future of Audit Data Collection: The Role of XBRL-CSV in Modern Auditing
Views: 1 Navigating the Future of Audit Data Service: The Role of xBRL-CSV in Modern Auditing The advancements in audit data collection methodologies emphasize the significance of xBRL-CSV[1] in addressing the complex requirements of modern auditing. This forward-looking perspective suggests how audit data collection standards, developed by ISO/TC 295 and refined through SG1 and AWI projects, are adapting to meet the needs of real-time, comprehensive, and ESG-inclusive auditing practices. 1. History of ISO/TC 295 Audit Data Services 1.1. The China National Audit Office Established in 2010, GB/T 24589 is a crucial standard that mandates all Chinese businesses to annually submit their financial data, aiming to boost transparency and compliance across […]
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Requirements for XBRL-GL SRCD Taxonomy Using XBRL-CSV with Hierarchical Tidy Data Structure
Views: 2 Requirements for XBRL-GL SRCD Taxonomy Using XBRL-CSV with Hierarchical Tidy Data Structure 1. Prerequisite Understanding XBRL-GL SRCD Taxonomy with XBRL-CSV 1.1. Difference Between FR and GL XBRL Financial Reporting (FR) and Global Ledger (GL) serve distinct purposes: XBRL FR: Used for high-level financial reporting like balance sheets and income statements for external stakeholders. Elements in XBRL FR summarize financial data. XBRL GL: Captures detailed, transaction-level information for internal use, such as audit trails and operational reporting. It requires a finer granularity of ata, with elements capturing every minute detail of financial transactions. 1.2. Role of SRCD in XBRL-GL The SRCD module connects detailed GL data with FR summaries: […]
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ISO/TC295 Audit Data Services Plenary Meeting Held at Hotel Zuiderduin, Netherlands
Views: 9ISO/TC295 Audit Data Services Plenary Meeting Held at Hotel Zuiderduin, Netherlands Overview of the Meeting From December 12th to 13th, 2023, the ISO/TC295 Audit Data Services plenary meeting was held at the scenic Hotel Zuiderduin in Egmond aan Zee, Netherlands. This meeting served as a platform for international audit experts to convene and share the latest developments and innovations. Hotel Zuiderduin The meeting took place at Hotel Zuiderduin, a location that offered a special experience for the participants. Situated at Zeeweg 52, 1931 VL Egmond aan Zee, the hotel is known for its beautiful coastline and relaxing environment. Meeting Highlights Several important topics were addressed during the meeting: Working […]
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Universal Audit Data Converter, UADC
Views: 20 Universal Audit Data Converter (UADC) Table of Contents 1. Overview 2. Developments in Audit Data Standards 2.1. Importance of Audit Data Standardization 2.2. AICPA’s Audit Data Standard 2.3. China’s GB/T 24589 2.4. ISO/TC 295 Audit data services 3. Role of UADC 3.1. Application to ESG Report Auditing 4. Improvements in Auditing with UADC 4.1. Efficiency and Speed 4.2. Consistency and Quality Improvement 4.3. Summary 5. Generic Data Conversion Processing 6. Syntax Binding 6.1. Japanese Core Invoice Gateway 6.2. XBRL Taxonomy 6.3. Adapting to System Changes 7. Semantic Binding 7.1. Its Role 7.2. Flexibility and Adaptability 7.3. Contributing to Efficiency and Speed 7.4. Wickham’s Tidy Data Concept 7.5. xBRL-CSV […]
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Innovation in Auditing for Complete Accuracy and Integrity of ESG Reporting
Views: 41 Innovation in Auditing for Complete Accuracy and Integrity of ESG Reporting Table of Contents 1. Overview 1.1. Summary 1.2. Introduction 1.3. Why ESG Reporting is Important 1.4. Accuracy in Auditing with XBRL 1.5. Utilizing xBRL-CSV 1.6. Concrete Benefits for Auditors and Auditees 1.7. Conclusion: Absolute Transparency and Accuracy in ESG Reporting 2. ESG Reporting in Japan 2.1. The State of ESG in Japan 3. The Role of the International Sustainability Standards Board (ISSB) 4. Strengthening ESG Reporting 5. Effective Use of XBRL in ESG Reporting and Details 5.1. Beyond Traditional Metrics 5.2. Deep Insights from Raw Data 5.3. Historical Tracking and Contextualization 5.4. Enabling Deeper Evaluations 5.5. Enhancing […]
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Knowledge Graph RDF/OWL and XBRL
Views: 13 Knowledge Graph RDF/OWL and XBRL Model: GPT-4 (Mobile, V2) ChatGPT may produce inaccurate information about people, places, or facts. ChatGPT May 24 Version NOTE I’m not familiar with RDF/OWL and the answers given by ChatGPT have not been verified. User What is knowledge graph? ChatGPT A knowledge graph is a method of storing data that enables information to be interconnected in a way that models the relationships between entities in a more human-like manner. It organizes data points into entities (or “nodes”) and describes their relationships (or “edges”) in a graph structure. For example, in a knowledge graph, “Paris” might be a node connected to “France” via the […]
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A tidy data approach for digital ledgers
Views: 77 A tidy data approach for digital ledgers General Ledger journal entry Consider how to define tidy data for General Ledger journal entry. The following is a journal entry example for purchasing paper with cash. Table 1. General Ledger journal entry Date Line Description Debit (JPY) Credit (JPY) Account Number Account Name C N T ID 2009-04-03 用紙 paper 14,858 754 事務用消耗品費 Office consumables expenses 10 札幌 Sapporo 部門 Business unit 943-8-477 2009-04-03 742 191 仮払消費税等 Temporary payment consumption tax 10 札幌 Sapporo 部門 Business unit 943-8-477 2009-04-03 用紙 paper 15,600 111 現金 Cash 0 共通部門 Common department 部門 Business unit 943-8-477 Key C: Business Segment Code, N: Business […]
