Ledger Explorer demo: Structured CSV / hierarchical tidy data for xBRL GL 2.0

1. What this site is

Ledger Explorer is a lightweight, browser-based demo that helps participants experience Structured CSV (hierarchical tidy data) as a practical foundation for xBRL GL 2.0.

The “Structured CSV” view (tidy) is intended to be the source of truth. Other views (Journal, General Ledger, Trial Balance, Balance Sheet, Profit and Loss) are rendered from the same dataset so that users can see familiar accounting representations without re-creating meaning through complex joins.

2. Why Structured CSV (hierarchical tidy data) matters

• Preserves context: keeps the relationship between voucher/header/line-level information.
• Tabular-friendly: works well with common CSV tooling and scalable data pipelines.
• Operationally simple: monthly splitting enables file-level scalability and easy distribution.
• Supports localisation: the same data can be presented with Japanese/English labels.

3. Suggested walkthrough (5–8 minutes)

1. Start from Structured CSV / tidy for a month (e.g., 2021‑04).
2. Switch to Journal to show the familiar “book of original entry”.
3. Switch to General Ledger and filter by Account; show drill‑down.
4. Show Trial Balance, then Balance Sheet and Profit and Loss.
5. Toggle Language to show localisation as a presentation layer.

4. How this relates to xBRL GL 2.0 requirements (discussion points)

This demo is designed to support IG discussions around recurring xBRL GL 2.0 requirement themes:

• Scalability for highly granular data: monthly files and tabular layouts support large datasets.
• Interoperability: CSV-first workflows align with the XBRL Open Information Model and xBRL‑CSV representations.
• Validation at scale: tabular constraints are a natural fit for efficient checks on CSV data.
• Auditability & traceability: stable structure makes transformations reproducible and reviewable.
• Localisation: bilingual UI demonstrates practical multi-language presentation.

5. References (helpful background)

• XBRL Open Information Model (OIM) – specification group index: specifications.xbrl.org
• xBRL‑CSV – XBRL specification: xbrl.org
• xBRL‑CSV Table Constraints – Public Working Draft: xbrl.org
• “Tidy Data” (Hadley Wickham, 2014): Journal of Statistical Software

6. Licence and attribution

© 2026 SAMBUICHI, Nobuyuki (Sambuichi Professional Engineers Office). This page is intended to be shared within the xBRL GL 2.0 IG for demonstration and discussion purposes.

If you plan to reuse screenshots in IG materials, please keep attribution and respect the stated licence terms.