三分一技術士事務所

Month: July 2025

  • Introducing the XBRL GL Taxonomy Framework: Tuple and Dimension Models for Granular Accounting Data

    Introducing the XBRL GL Taxonomy Framework: Tuple and Dimension Models for Granular Accounting Data

    Views: 176 Introducing the XBRL GL Taxonomy Framework: Tuple and Dimension Models for Granular Accounting Data ChatGPT (Edited by SAMBUICHI, Nobuyuki) 2025-07-07 This article introduces the modular structure of the XBRL GL (Global Ledger) taxonomy framework and its capability to represent detailed accounting data—such as journal entries—using two approaches: the legacy tuple-based XML model and the modern dimension-based xBRL-CSV model. The structured CSV style, based on xBRL-CSV and designed for granular data representation, is currently under development. Granular data in this context is not limited to general ledger–style accounting books. It also covers business transactions such as orders and invoices, as well as operational and environmental data required for auditing […]