What Is XBRL-GL Format? Its Relation to e-Ledger
XBRL-GL (eXtensible Business Reporting Language — Global Ledger) is an international data format that enables accounting and financial data to be expressed in a standardized XML structure. In Turkey, the e-Ledger application requires journal and general ledger files to be created in this format.
What Is XBRL?
XBRL is an open standard used in over 60 countries for making financial reporting data machine-readable and analyzable. It has two main components:
- XBRL FR: For financial statements (balance sheet, income statement)
- XBRL GL: For accounting ledger records (journal, general ledger)
Turkey's e-Ledger application uses the XBRL-GL taxonomy.
Why XBRL-GL?
| Advantage | Description |
|---|---|
| Standardization | All taxpayers report in the same format |
| Machine readability | Data can be automatically processed |
| International compliance | Integrated with global standards |
| Data integrity | Structural validation reduces errors |
e-Defter PRO and XBRL-GL
e-Defter PRO automatically converts your accounting data into XBRL-GL format, performing GİB Schematron validation to prevent invalid files. Compatible with 50+ accounting software solutions.
Last updated: April 22, 2026 — e-Defter PRO Content Team