The information must be represented in a generic and system-independent way to record all of the details in any kind of ledger and bookkeeping

The information must be represented in a generic and system-independent way to record all of the details in any kind of ledger and bookkeeping ()

You need to capture, archive, transmit and aggregate all of the information contained in the original ledgers, as well as what’s in the general ledger, journal entries etc.

https://www.xbrl.org/the-standard/what/global-ledger/

A global representation would allow for all data to be represented in a way that it can be queried