The XBRL International has issued Templates in XBRL's Global Ledger Framework 1.0 in February 17, 2009.

XBRL's Global Ledger Framework (XBRL GL) represents the information that is found in the General Ledger and sub-ledgers of multinational (and small business) operational, business and accounting systems, bridging information from original transaction to end reporting. Some of the data found in an accounting system is not historical in nature, but serves instead as a "library" of entries for later reuse. In this document, we discuss XBRL GL’s special data fields for maintaining master transaction/entry records used for reminders or as templates for later reuse.

These are "templates" as found in source (or as required in target) accounting/ERP applications. But XBRL GL can also be used to provide templates - pre-established structures of XBRL GL tags with missing or sample data - that help its own implementation, guiding consuming applications in the interpretation of different types of XBRL GL data or providing mapping information between different sets of XBRL GL, XBRL or XML data. These "templates for XBRL GL" and mapping templates will also be discussed in this document.