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Significant accounting policies (Tables)

12 Months Ended

Sep. 30, 2011

Significant accounting policies (Tables) [Abstract]

Valuation of Gold

		Sept 30,				Sept 30,
(Amounts in 000’s of US$)		2011				2010
Investment in gold – cost		$	42,736,696			$	37,736,064
Unrealized gain on investment in gold			21,948,152				16,913,610
Investment in gold – market value		$	64,684,848			$	54,649,674

Gold Receivable

		Sept 30,				Sept 30,
(Amounts in 000’s of US$)		2011				2010
Gold receivable		$	—			$	255,409

Gold Payable

		Sept 30,				Sept 30,
(Amounts in 000’s of US$)		2011				2010
Gold payable		$	520,297			$	76,622

Creations and Redemptions of Shares

		Sept 30,				Sept 30,				Sept 30,
(Amounts in 000’s)		2011				2010				2009
Number of Redeemable Shares:
Opening balance			429,200				358,900				246,500
Creations			115,600				114,000				159,000
Redemptions			(138,000	)			(43,700	)			(46,600	)
Closing balance			406,800				429,200				358,900

		Sept 30,				Sept 30,				Sept 30,
(Amounts in 000’s of US$ except for per share data)		2011				2010				2009
Redeemable Shares:
Opening balance		$	54,809,779			$	35,054,043			$	21,471,084
Creations			17,521,097				13,221,048				14,408,547
Redemptions			(20,567,866	)			(5,023,591	)			(4,081,786	)
Adjustment to redemption value			12,374,823				11,558,279				3,256,198
Closing balance		$	64,137,833			$	54,809,779			$	35,054,043
Redemption value per redeemable share at period end		$	157.66			$	127.70			$	97.67

X

- Definition

Gold payable.

+ Details

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Namespace Prefix:	gld
Data Type:	us-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Gold receivable.

+ Details

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Period Type:	duration

X

- Definition

Significant accounting policies.

+ Details

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Namespace Prefix:	gld
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure pertaining to the impact of unrealized gains on the valuation of gold investment in the Trust.

+ Details

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Namespace Prefix:	gld
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X

- Definition

This element is used to capture the complete disclosure pertaining to an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation. Stock by Class includes common, convertible and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued and outstanding.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29

-Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 30

-Article 5



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 150

-Paragraph 9

+ Details

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