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XBRL GL Next

XBRL GL Next explores a common semantic foundation and purpose-specific HMD palettes that can be realised as XBRL 2.1 Tuple, OIM, or experimental Tavi JSON taxonomies. COR, BTX and AAA are reusable semantic paint boxes, not interchangeable instance formats. This repository is material for collaborative review, not a claim of formal adoption by any standards organisation.

Read the specification first

  • Taxonomy Framework: Requirements Specification and Parts 1–5 (each with its own draft and acceptance status).
  • Part 1 — Semantic Modelling and Taxonomy Foundations: semantic pipeline and the formal HMD contract.
  • Part 2 — Tuple Palette Taxonomy: XBRL 2.1 Tuple binding.
  • Part 3 — OIM Palette Taxonomy: dimensional/OIM binding and xBRL-CSV representation.
  • Part 4 — Aligned Pool and Extension Governance: governance for extensions of the Shared semantic models.
  • Part 5 — Tavi Palette Taxonomy: purpose-specific HMD views and Tavi binding. Its registered draft does not by itself establish implementation conformance; consult the separate PoC evidence.

Semantic processing

Shared COR classes are specialised by the COR-JPN Aligned extension; Shared BTX classes are specialised by the BTX-PINT Aligned extension. These four HMD/taxonomy results remain independent. The processing sequence is FSM → Specialisation / BSM → Graph Walk → Candidate LHM → human Reviewed LHM → Post-Graph Walk → formal HMD → taxonomy generation. The Journal Entry Tavi discussion candidate is a separately scoped three-cube PoC; formal semantic-model revision is deferred.

Taxonomies and examples

  • taxonomy/README.md — separate Accounting Entries, Business Transactions and Journal Entries Tuple/OIM DTS trees, and the separately scoped Journal Entry Tavi discussion draft.
  • ids/README.md — ids stands for XBRL Instance Documents, not identifier definitions. ids/tuple/ contains XBRL 2.1 XML sample instances; ids/oim/ contains xBRL-CSV reports with corresponding JSON metadata. The JSON metadata is the report entry point, and the data CSV and metadata are a pair.
  • tavi-poc/README.md — the Journal Entry PWD discussion taxonomy and its static viewer. Experimental discussion draft based on Tavi PWD 2026-09-01; formal conformance has not been established.

Publication status and evidence

Experimental discussion draft based on Tavi PWD 2026-09-01; formal conformance has not been established. The only published Tavi taxonomy is the Journal Entry JSON, with its Table Template embedded. The Journal Entry viewer is a static display, not a conformance validator.