XML 46 R21.htm IDEA: XBRL DOCUMENT v2.4.0.6

Significant Accounting Policies - Valuation of Gold (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2012		Sep. 30, 2011		Sep. 30, 2010	Sep. 30, 2009
Valuation of Gold
Investment in gold - average cost	$ 50,726,261	[1]	$ 42,736,696	[1]	$ 37,736,064	$ 28,463,669
Unrealized gain on investment in gold	25,292,947		21,948,152
Investment in gold - market value	$ 76,019,208		$ 64,684,848
[1] The market value of Investment in Gold at September 30, 2012 is $76,019,208 and at September 30, 2011 is $64,684,848.

X

- Definition

The value (lower of cost or market) of gold received by the Trust in respect of the issuance of shares.

+ References

No definition available.

+ Details

Name:	gld_InvestmentInGold
Namespace Prefix:	gld_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Market value of gold received by the Trust in respect of the issuance of shares.

+ References

No definition available.

+ Details

Name:	gld_MarketValueOfInvestmentInGold
Namespace Prefix:	gld_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The accumulated unrealized gain or (loss) on the investment in gold received by the trust.

+ References

No definition available.

+ Details

Name:	gld_UnrealizedGainLossOnInvestmentInGold
Namespace Prefix:	gld_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

Name:	gld_ValuationOfGoldAbstract
Namespace Prefix:	gld_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration