Sambuichi Peofessional Engineers Office
-
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 […]
-
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 […]
-
The Latest Japanese Painting Works
Views: 146New Works – April 2025 Early Summer – Kingfisher Illustration (April 2025) The kingfisher, with its cobalt blue feathers, is a stunning bird often called a “flying jewel.” It hunts small fish in freshwater habitats like ponds and rivers. In the refreshing breeze of a clear May day, as yellow irises bloom by the water’s edge, we imagine a kingfisher clutching a small fish in its beak – the essence of “Rikka,” the start of summer. April 7, Reiwa 7 Wisteria – Ancient name “Fuji” (March 2025) The name “Fuji” comes from the way the hanging blossoms sway in the breeze, as if the petals are “blown and scattered.” […]
-
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 […]
-
Peppol Implementation in Finland: Expansion from e-Invoicing to Commercial Transactions and Logistics
Views: 4 Peppol Implementation in Finland: Expansion from e-Invoicing to Commercial Transactions and Logistics ChatGPT (Edited by Nobuyuki Sambuichi) Peppol (Pan-European Public Procurement On-Line) is an international project aimed at promoting the standardization of e-procurement and e-commerce. In Finland, the implementation and adoption of Peppol have been actively promoted alongside the mandatory introduction of e-Invoicing. Particular attention has been paid to the utilization of Post Award functions such as Advanced Ordering and Peppol Logistics. The adoption of Peppol standards in Finland has been led by the State Treasury, serving as the Peppol Authority, which promotes the digitalization of not only e-Invoicing but also order processing and logistics processes. As a […]
-
ISO/NP TS 25388 XBRL Granular Data for Audit Data Services Approved?
Views: 2 NP (New Work Item Proposal ISO/NP TS 25388) – XBRL Granular Data for Audit Data Services Approved The New Work Item Proposal (NP) for ISO/NP TS 25388, titled “XBRL Granular Data for Audit Data Services,” has been officially approved. This marks a significant step towards the standardization of granular data handling in audit data services using XBRL (eXtensible Business Reporting Language). 1. Conditions for Judging a New Proposal Item (DP1) The approval of a new work item proposal requires both conditions to be satisfied: Condition (a) – 2/3 Majority Approval: A minimum of two-thirds of the P-members voting must approve the work item. Abstentions and unjustified negative votes […]
-
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 […]
-
JSON Linking Language (JSON Link) Version 1.0
Views: 1 JSON Linking Language (JSON Link) Version 1.0 This specification defines the JSON Linking Language (JSON Link) Version 1.0, which allows elements to be inserted into JSON documents in order to create and describe links between resources. It uses JSON-LD syntax to create structures that can describe links similar to the simple unidirectional hyperlinks of today’s HTML, as well as more sophisticated links. Table of Contents Introduction JSON Link Concepts 2.1. Links and Resources 2.2. Arcs, Traversal, and Behavior 2.3. Resources in Relation to the Physical Location of a Linking Element JSON Link Processing and Conformance 3.1. Processing Dependencies 3.2. Markup Conformance 3.3. Application Conformance 3.3.1. Full Conformance 3.3.2. […]
-
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 […]
-
ISO/WD 21926 Semantic Data Model for Audit Data Services – Draft for Commenting Period Now Open
Views: 0 ISO/WD 21926 Semantic Data Model for Audit Data Services – Draft for Commenting Period Now Open Nobuyuki SAMBUICHI co-project leader at ISO/AWI 21926 Semantic data model for audit data services We are excited to announce that the draft of the “Semantic Data Model for Audit Data Services” is now open for public commenting. This draft outlines the framework, methodologies, and key elements for establishing a standardized approach to audit data services. Below are the key details and milestones related to this important project. 1. Project Overview 1.1. Title and Scope Title: Semantic Data Model for Audit Data Services Scope: This document establishes a semantic data model for audit […]
-
Hierarchical Tidy Data
Views: 9 Hierarchical Tidy Data 1. Wickham’s Definition Hadley Wickham defines tidy data as follows: 1. Each variable forms a column: Each variable in a dataset is placed in its own column. 2. Each observation forms a row: Each observation is placed in its own row. 3. Each type of observational unit forms a table: Each cell contains a single value. This definition of tidy data facilitates data analysis and visualization and allows consistent data handling. It is important to note that tidy data imposes restrictions on the types of observations by specifying “each type of observational unit”. If we remove this restriction and just specify “observational units”,this means that […]
-
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 […]
Got any book recommendations?
