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XBRL GL Taxonomy 2025: Dual-Support for Tuple and Structured CSV(Dimensional xBRL-CSV)

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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 set of Python scripts. This workflow enables generation and validation of both schema and instance documents.

2. Workflow Steps

  1. Copy the palette taxonomy from the 2016 PWD version.

  2. Analyse the copied taxonomy using xBRLGL_ParseTaxonomy.py to generate the Logical Hierarchical Model (LHM) CSV.

  3. Use xBRLGL_TaxonomyGenerator.py with the LHM CSV to generate two XSD schema files:

    • gl-plt-all-2025-12-01.xsd: Tuple-based traditional taxonomy

    • gl-plt-oim-2025-12-01.xsd: xBRL-CSV dimensional taxonomy

  4. Copy and update instance documents in the ids/ directory to reference the new gl-plt-all-2025-12-01.xsd, and validate them with XMLSpy and Arelle.

  5. Run xBRLGL_StructuredCSV.py on updated instances to generate xBRL-CSV instances (CSV + JSON metadata).

  6. Validate the structured CSV files with Arelle’s OIM support.

3. Directory structure

gl2025-04-12/
├── bus/
├── cor/
├── ehm/
├── ids/
│   ├── 1-GL-Generic-simple-context.xml
│   ├── Vendor_Invoices.xml
│   └── ...
├── muc/
├── OIM/
│   ├── 1-GL-Generic-simple-context.csv
│   ├── 1-GL-Generic-simple-context.json
│   ├── Vendor_Invoices.csv
│   ├── Vendor_Invoices.json
│   └── ...
├── plt/
│   ├── gl-plt-all-2025-12-01.xsd
│   ├── gl-plt-oim-2025-12-01.xsd
│   ├── gl-plt-def-2025-12-01.xsd
│   └── ...
├── ...

4. Step-by-Step Instructions

4.1. Copy the Palette Taxonomy (2016)

  • Use the official 2016 PWD version of the XBRL GL taxonomy as the starting point.

Viewing the xBRL-GL Taxonomy Presentation Linkbase with XMLSpy

presentation

4.2. Parse the Taxonomy

  • Use the following script:

# xBRL-GL_ParseTaxonomy.py
# Extracts the hierarchical model and metadata

Output:
– XBRL_GL_Structure.csv: contains semantic structure and metadata
– Example

Logical hierarchical Model

LHM

sequence level type identifier name datatype multiplicity domain_name definition module table class_term id path semantic_path abbreviation_path label_local definition_local element xpath

1

1

C

Accounting Entries

1..*

Root for XBRL GL. No entry made here.

gl-cor

xBRL

$.Accounting Entries

AccntgEntrs

【会計仕訳】

XBRL GLのルート要素。 この要素にはデータは登録されない。

gl-cor:accountingEntries

/xbrli:xbrl/gl-cor:accountingEntries

1

2

C

Document Information

1..1

Parent for descriptive information about the accountingEntries section in which it is contained.

gl-cor

Document Information

$.Accounting Entries.Document Information

AccntgEntrs_DocmntInfrmn

【文書情報】

この会計仕訳に関する情報の親タグ。

gl-cor:documentInfo

/xbrli:xbrl/gl-cor:accountingEntries/gl-cor:documentInfo

2

3

A

Document Type

xbrli:tokenItemType

1..1

account: information to fill in a chart of accounts file. balance: the results of accumulation of a complete and validated list of entries for an account (or a list of account) in a specific period – sometimes called general ledger etc.

gl-cor

Document Information

$.Accounting Entries.Document Information.Document Type

AccntgEntrs_DocmntInfrmn_DocmntType

文書種別

・科目:科目体系ファイルの情報。 ・残高:特定の期間について、勘定科目(または勘定科目リスト)の、完了し検証された仕訳リストの累算結果。時に総勘定元帳と呼ばれる。他

gl-cor:entriesType

/xbrli:xbrl/gl-cor:accountingEntries/gl-cor:documentInfo/gl-cor:entriesType

4.3. Generate Revised Taxonomies

  • Use the generator script:

# xBRLGL_TaxonomyGenerator.py
# Generates:
#  - gl-plt-all-2025-12-01.xsd (tuple-based)
#  - gl-plt-oim-2025-12-01.xsd (dimensional xBRL-CSV)
Revised taxonomy folders

Folder

xBRL-CSV dimension definition linkbase

definition

4.4. Validate Schema and Instance

  • Sample instances in ids/ directory are updated to reference gl-plt-all-2025-12-01.xsd

  • Validated with:

    • Altova XMLSpy (XBRL aware)

    • Arelle (open-source XBRL processor)

The following figure shows an example XBRL-GL instance document referencing the newly generated gl-plt-all-2025-12-01.xsd taxonomy. This document has been validated successfully using XMLSpy and Arelle.

Vendor Invoice Instance
Figure 1. Vendor Invoice Instance

This instance demonstrates the use of the traditional tuple-based structure from the revised palette taxonomy. It includes elements like gl-cor:entryHeader and gl-cor:entryDetail, nested under gl-cor:accountingEntries. The new taxonomy ensures these elements are also compatible with the xBRL-CSV dimensional structure for enhanced usability and conversion.

Note
 The root schema reference in the instance document: 
<xbrli:xbrl
  xmlns:xbrli="http://www.xbrl.org/2003/instance"
  xmlns:gl-cor="http://www.xbrl.org/int/gl/cor/2025-12-01"
  ...
  xsi:schemaLocation="http://www.xbrl.org/int/gl/plt/2025-12-01 ../plt/gl-plt-all-2025-12-01.xsd">

4.5. Convert to xBRL-CSV

  • Use:

# xBRLGL_StructuredCSV.py
# Converts XBRL GL instance to structured CSV + JSON metadata

Command-line example:

python xBRLGL_StructuredCSV.py \
  -i gl/ids/Vendor_Invoices.xml \
  -n 2025-12-01 \
  -s XBRL_GL_Structure.csv \
  -o gl/OIM/Vendor_Invoices.csv \
  -e utf-8-sig -v -d

Output:
– Vendor_Invoices.csv
– Vendor_Invoices.json

4.6. Validate xBRL-CSV Instances

  • Final CSV/JSON pairs are validated using Arelle with xBRL-CSV plugin enabled.

The following image shows a structured xBRL-CSV representation of a Vendor Invoice. This CSV was generated from the corresponding XBRL-GL instance document using the xBRLGL_StructuredCSV.py script.

Vendor Invoice CSV
Figure 2. Viewing the Vendor Invoice xBRL-CSV (Structured CSV) with Arelle

This xBRL-CSV instance includes dimensional values and associated properties extracted from the XBRL-GL tuples. Below is an excerpt of typical columns related to entryHeader and entryDetail:

5. Scripts Overview

5.1. xBRL-GL_ParseTaxonomy.py

  • Parses original .xsd schema files

  • Generates semantic model (LHM) in CSV

5.2. xBRLGL_TaxonomyGenerator.py

  • Reads the LHM CSV

  • Produces both tuple-based and dimensional taxonomies

5.3. xBRLGL_StructuredCSV.py

  • Reads XBRL GL XML instance

  • Generates structured tidy CSV + JSON metadata conforming to xBRL-CSV

Structured CSV (xBRL-CSV)

Structured CSV (xBRL-CSV)

5.4. run_with_parameter.bat

  • Batch launcher for structured CSV conversion

  • Accepts instance name and other args

5.5. test_run.bat

  • Test version with hardcoded example instance

6. Conclusion

This dual-support taxonomy provides a flexible way to represent accounting data using both classic tuple and modern xBRL-CSV standards. All scripts and transformations are aligned with the ISO/IEC and XBRL GL profiles and validated across multiple tools.

7. Download

The final output, including the revised taxonomy and instance documents, is packaged in the following ZIP file:

gl2025-04-12.zip

This archive contains:

  • Revised XBRL GL schemas (gl-plt-all-2025-12-01.xsd, gl-plt-oim-2025-12-01.xsd, gl-plt-def-2025-12-01.xsd)

  • Sample instance documents in ids/

  • xBRL-CSV output files (CSV + JSON metadata) in OIM/

  • Supporting structure and batch scripts

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