XBRL has been widely touted as a means to produce financial statements in machine readable format. Less publicity has been given to the development of XBRL GL - the Journal Taxonomy, a form of XBRL that can be used to link disparate systems and tag data at deeper levels in an organization. Deeper tagging makes it possible to gain greater benefits from the use of XBRL, as one of the prime advantages of tagged data is the reusablity feature - i.e. the ability to use those data for a variety of purposes. there is more information about XBRL GL in this website. GaLaPaGoS - General Ledger Practices Guide for Study