What is the difference between XBRL GL and normal XBRL?
Most of the XBRL taxonomies to date have been about summarized, aggregated data, where agreement on a business concept found on a report or form is necessary. Each concept is specific to an area of business reporting, and governed by some authoritative rule. XBRL GL is one step lower on the information chain; a representation of the data fields found in a typical ERP system, so that operational data, statistical data, accounting data, and other information that supports and represents business trade documents, the master files that support those documents and various summaries can be represented. XBRL GL is independent of accounts and end-reporting concepts, but can reference and tie them together for cross-GAAP and cross-functional reporting.
