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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](/docs/?dir=XBRL_GL_Next/TaxonomyFramework): 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](/docs/?dir=XBRL_GL_Next/taxonomy) — separate Accounting Entries, Business Transactions and Journal Entries Tuple/OIM DTS trees, and the separately scoped Journal Entry Tavi discussion draft.
- [ids/README.md](/docs/?dir=XBRL_GL_Next/ids) — **`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](/docs/?dir=XBRL_GL_Next/tavi-poc) — 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](/docs/?file=XBRL_GL_Next/tavi-poc/taxonomy/tavi-tax.json), with its Table Template embedded. The [Journal Entry viewer](https://pontsoleil.github.io/XBRL_GL_Next/viewer/tavi-viewer.html) is a static display, not a conformance validator.