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The XBRL Global Ledger Taxonomy Framework (XBRL GL) is a holistic and generic XML and XBRL-based representation of the detailed data that can be found in accounting and operational systems, and is meant to be the bridge from transactional standards to reporting standards, integrating the Business Reporting Supply Chain. XBRL GL is developed by the XBRL GL Working Group of XBRL International. XBRL GL can be used by Computer programs for information interchange of accounting General ledger balances (summarized information) as well as complete accounting ledgers (payables, receivables, inventory, payroll, order entry, purchasing, banking) supporting object oriented accounting, quantity accounting and transparency support. The instance documents (XML files) can also be viewed in Web browsers using XSL or programmatically; it can also be carried in Inline XBRL. XBRL is designed to standardize the data, processes and rules of Business Reporting as a whole, although most implementations focus on financial reporting. XBRL GL can support the detail and integrate to all manners of reporting, financial, tax, sustainability, statistics and otherwise, and carry both quantitative and qualitative information. ==Relation to UN/CEFACT accounting and SIE== There are a number of other efforts that seek to standardize parts or all of the data in an ERP system, although most focus on the general ledger. Amongst the competing/complementary efforts in the space are UN/CEFACT, OECD Standard Audit File and SIE (file format) accounting interchange file formats. XBRL GL is an XML focused format. UN/CEFACT is UML (Unified Modeling Language)-based, with standard naming and design rules to convert it to an XML file format. In Sweden the elder (1992) domestically SIE (file format) is a tagged text file format. The XML technology is much better suited to work with modern HTML and WEB-based technology and tools. The XML files are in the range 20-50 times larger than SIE files on the hard disk. Due to the needs of the tax community in many countries, the Standard Audit File is generic, but an example of a proprietary XML format is provided. The XML format abilities (such as validation capabilities) and the huge activities around XBRL and UN/CEFACT have created a huge potential and expectations of modern accounting technologies. XBRL GL is certainly formed from its origins, the audit and financial reporting societies in the USA and globally. UN/CEFACT is working on trade administration theme and accounting is the terminal point of trade administration and its file format is designed from a trade administration point of view. The Standard SIE from a local Swedish vendor society’s market interests. All three file formats are however transparent and independent of any charts of accounts and tax regulations. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「XBRL GL」の詳細全文を読む スポンサード リンク
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