Video help

XBRLXBRL

In this video:

  • Introduction
  • Auto tag
  • Manual tags
  • Delete tags
  • View tags
  • Boolean tags
  • Fixed value tags
  • Hidden tags
  • Validate
  • Download
  • File
  • XBRL status

Jump to a specific point in the video with the chapters button in the video.

XBRL

XBRL tagging and outputs are only available for select 'Basis of preparation' and 'Country' options.  Accurri's approach to XBRL is to create a solution which is as easy to use and produces an accurately tagged report.

XBRL tagging should only take place when the report is finished.  Adding tags to a report and then heavily editing the report will result in unexpected tagging results.  If a report has been tagged and major edits are required, we recommend starting the tagging process again, by deleting all tags and user contexts.

Note: Imported external Word documents cannot be tagged.  We recommend using Hidden tags to tag the required information.

The Accurri Support Team can only assist with how to use the XBRL module and they are unable to advise:

  • On which tags, contexts, dimensions or other settings to use
  • On which information should be tagged

To access the XBRL module:

  • Open a report
  • Click Modules > XBRL

Users require Tagging rights which are set by Administrators and Managers in Administration > Manage users

Auto tag

We recommend using the auto tag function to tag a report as a starting point:

  • Ensure the report is complete
  • Click Modules > XBRL
  • Click Auto tag
  • Select either of the following options: 
    • Keep existing tags: If auto tag finds information to tag and that information has an existing tag, the tag will not be updated.
    • Replace existing tags: If auto tag finds information to tag and that information has an existing tag, the tag will be overridden by auto tag.
  • Follow the prompts
  • Review all tags to ensure accuracy
  • Review issues by clicking Validate

Note: Auto tag adds tags based on sets of rules and expectations.  In general this means that the system paragraphs and tables within a report are used for their intended purpose.  E.g. Auto tag expects the principal activities table to be used for a list of principal activities.  If it is used for another purpose, e.g. to list director names, Auto tag cannot detect that and this would lead to unexpected tagging results.  Therefore, all tags should be reviewed once auto tag is complete, and this is the responsibility of the user.

If the auto tag button is disabled, an Administrators or Mangers must enable rights:

  • Click Administration > Manage users
  • Click the user who requires rights
  • Turn on rights for XBRL | Tagging

Add manual tags

Information within a report may need to be manually tagged.  Tags have different data types meaning the correct information must be selected to allow tagging.  For example:

  • If 9.54% is required to be tagged as percentage, only select the numeric part, i.e. 9.54
  • If ($1,234) is required to be tagged as monetary, only select the numeric part, i.e. 1,234
  • Apply the Reverse sign option where required

To add tags, first select the information to be tagged.  Information that is selected to be tagged will be shown with a light blue background:

Information to select Method Notes

Table cell (Whole cell)
  • Numeric cells - Click the cell
  • Text cells - Click an empty part of the cell
  • Use an inline selection to select multiple cells

Paragraph (Whole paragraph)
  • Click an empty part of the paragraph

Multiple paragraphs
  • Click an empty part of the paragraph
  • Hold down CTRL
  • Click an empty part of another paragraph
  • Repeat as required

Inline
  • Text cells - Click and drag to select text
  • Paragraphs - Click and drag to select text
  • Repeat as required
  • Numeric cells cannot be part selected
  • Report fields cannot be part selected
  • Linked cells and paragraphs cannot be part selected

Clear selections
  • Right click selected information (Light blue background)
    • Remove selection: Removes the selection clicked
    • Remove all selections from paragraph: Removes all selections from the paragraph
    • Remove all selections from table: Removes all selections from the table
    • Remove all selections: Removes all selections

When valid information is selected:

  • Click Add tag
  • The taxonomy tree is shown, find the required tag by:
    • Expanding the relevant sections of the taxonomy tree, or
    • Search for the tag name, which can be the name in the tree or the name in the taxonomy.  E.g. EntityTradingName or Entity trading name
    • Press ENTER to move to the next search result.  Press SHIFT + ENTER to move to the previous search result. Click Exact match to exactly match the search term.
    • Cross-reference tags can be double clicked to jump to the related position in the taxonomy tree
  • Review any tag Documentation by clicking the Details tab.  (Note: Documentation is supplied by the regulatory body)
  • Click the Context tab
  • Select the required Period.  The available periods depend on the Period type of the tag:
    • Periods available when the period type is duration:
      • Current period
      • Prior period
    • Periods available when the period type is instant:
      • Current period end
      • Prior period start
      • Prior period end/Current period start (Note: In XBRL terms these are the same date)
  • To select a different Context, click Choose context
  • Select the required Dimensions, to select or view available Hypercubes, click Choose hypercube
  • If the tag is numeric, click the Units tab and ensure the following settings are correct:

Setting Notes

Units
  • Available selections will change depending on the selected tag

Scale
  • The scale of the number being reported

Decimals

The following list shows common decimals attribute and the correct setting for the accuracy of the number being tagged:

  • Decimals = "INF" - Exact amount
  • Decimals = "-6" - Rounded to millions
  • Decimals = "-3" - Rounded to thousands
  • Decimals = "0" - Rounded to units
  • Decimals = "2" - Rounded to a whole percentage

Reverse sign
  • Most values should be tagged as positive values, regardless of the sign on of the value on the face of the report.
  • Tags which can accept negative or positive values, generally have brackets () in the tag name.  E.g. Gross profit (loss).
  • Use the reverse sign option to change a negative number to positive and vice-versa
  • See the effect of the change on-screen in the fact value

Value
  • The underlying value

Face value
  • The value shown on the face of the report

Fact value
  • The value that will be tagged in the XBRL file

  • Click Save

Note: The save button will be disabled, and a warning shown, if the selection does not match the tag data type.

Edit tags

To edit a tag:

  • Click the tag
  • Click Edit tag
  • If required, select the tag to be edited in list
  • To view all Dimensions click Choose hypercube
  • Make required edits, following similar steps as when adding a manual tag
  • Click Save

Delete tags

To delete a single tag:

  • Click the tag to be deleted
  • Click Edit tag
  • Click the delete icon next to the tag to be deleted
  • Follow the prompts

To delete all tags:

  • Click Delete tags
  • Select to delete existing user contexts or to keep them.  (Note: To delete all tagging information select delete existing user contexts)
  • Click the acknowledgement and click OK

View tags

To view the information for a tag:

  • Click the tag
  • The tag context, details and units (if applicable) are shown
  • A list of tags is shown when the information is tagged with multiple tags, click the tag to see the information

To view a list of all tags used:

  • Click Tags list
  • A list, or dropdown depending on screen size, of all tags used is shown
  • Click, or select, the tag in the list to jump to the tag in the report

Tag extras - Boolean tags, Fixed value tags and Hidden tags

Boolean tags

Boolean tags have a value of True or False.  The information does not appear within the report.  The tag data type is ‘booleanItemType’.

To add a new Boolean tag:

  • Click Tag extras
  • Click Boolean tags
  • Click Add tag
  • Select a tag value of True or False
  • The taxonomy tree is shown, find the required tag by:
    • Expanding the relevant sections of the taxonomy tree, or
    • Search for the tag name, which can be the name in the tree or the name in the taxonomy.  E.g. EntityTradingName or Entity trading name
    • Press ENTER to move to the next search result.  Press SHIFT + ENTER to move to the previous search result. Click Exact match to exactly match the search term.
  • Review any tag Documentation by clicking the Details tab.  (Note: Documentation is supplied by the regulatory body)
  • Click the Context tab
  • Select the required Period.  The available periods depend on the Period type of the tag:
    • Periods available when the period type is duration:
      • Current period
      • Prior period
    • Periods available when the period type is instant:
      • Current period end
      • Prior period start
      • Prior period end/Current period start (Note: In XBRL terms these are the same date)
  • To select a different Context, click Choose context
  • Select the required Dimensions, to select or view available Hypercubes, click Choose hypercube
  • Click OK

Fixed value tags

Fixed value tags have their value defined using a Dimension.  The information does not appear within the report.  The tag data type is ‘fixedItemType’.

To add a new fixed value tag:

  • Click Tag extras
  • Click Fixed value tags
  • Click Add tag
  • The taxonomy tree is shown, find the required tag by:
    • Expanding the relevant sections of the taxonomy tree, or
    • Search for the tag name, which can be the name in the tree or the name in the taxonomy.  E.g. ScopeAccounts or Scope of accounts
    • Press ENTER to move to the next search result.  Press SHIFT + ENTER to move to the previous search result. Click Exact match to exactly match the search term.
  • Review any tag Documentation by clicking the Details tab.  (Note: Documentation is supplied by the regulatory body.  The Documentation normally explains which Dimension to select.)
  • Click the Context tab
  • Select the required Period.  The available periods depend on the Period type of the tag:
    • Periods available when the period type is duration:
      • Current period
      • Prior period
    • Periods available when the period type is instant:
      • Current period end
      • Prior period start
      • Prior period end/Current period start (Note: In XBRL terms these are the same date)
  • To select a different Context, click Choose context
  • Select the required Dimensions, to select or view available Hypercubes, click Choose hypercube
  • Click OK

Hidden tags

Hidden tags have a manually typed value and normally contain information not linked to the report.  However, they could also be used to tag information which cannot be tagged within the report.  For example, report headers and imported Word documents cannot be tagged.  If information is required to be tagged in either a header or Word section, a hidden tag could be used.

To add a new hidden tag:

  • Click Tag extras
  • Click Hidden tags
  • Click Add tag
  • The taxonomy tree is shown, find the required tag by:
    • Expanding the relevant sections of the taxonomy tree, or
    • Search for the tag name, which can be the name in the tree or the name in the taxonomy.  E.g. EntityTradingName or Entity trading name
    • Press ENTER to move to the next search result.  Press SHIFT + ENTER to move to the previous search result. Click Exact match to exactly match the search term.
  • Review any Documentation about the tag, by clicking the Details tab.  (Note: Documentation is supplied by the regulatory body)
  • Click the Context tab
  • Select the required Period.  The available periods depend on the Period type of the tag:
    • Periods available when the period type is duration:
      • Current period
      • Prior period
    • Periods available when the period type is instant:
      • Current period end
      • Prior period start
      • Prior period end/Current period start (Note: In XBRL terms these are the same date)
  • To select a different Context, click Choose context
  • Select the required Dimensions, to select or view available Hypercubes, click Choose hypercube
  • If the tag is numeric, click the Units tab and ensure the unit settings are correct
  • Click OK

Edit or delete Boolean tags, Fixed value tags or Hidden tags

To edit:

  • Click Tag extras
  • Click Boolean tags, Fixed value tags or Hidden tags
  • Click the edit icon to the right of the tag name
  • To view all Dimensions click Choose hypercube
  • Make the required changes

To delete:

  • Click Tag extras
  • Click Boolean tags, Fixed value tags or Hidden tags
  • Click the delete icon to the right of the tag name
  • Follow the prompts

Validate

Validate provides feedback on potential issues with tagging in the report. 

Note: Validation should be used as a guide only and may not always perform the same validation as when an XBRL file is filed with a Government Authority.

Some warnings are critical, others are informational.  For example, zero values are not normally tagged, however there may be occasions where zero must be tagged.  Validate will warn of these zero values so they can be reviewed.

Warning Meaning Recommended action

Blank tag value
  • Blank values are not normally tagged.
  • Ensure the tag value is correct.  Consider deleting the tag.

Check sign
  • Most values are tagged in an XBRL file as positive values, regardless of the sign on of the value on the face of the report.  Tags which can accept negative or positive values, generally have brackets () in the tag name.  E.g. Gross profit (loss).
  • Review the tag in the taxonomy and documentation.  If it does not indicate it accepts negative values consider using the Reverse sign option.

Different tag values
  • A tag, with the same context, can only have one value. 
  • For example: Tag AverageNumberEmployeesDuringPeriod cannot have a value of 10 and also a value of 15 for the current period.
  • Edit the tag by updating the tag value to be the same or edit the tag context(s).

Generic dimension missing
  • Additional tagging information is required when certain tags are used.
  • For example: A fixed value tag is added for Director signing Directors Report with dimension for Entity officers set to Director 1. 

    If no value within the report has been tagged with Name of entity officer, with the Entity officers dimension of Director 1 then Director 1 has not been identified and a generic dimension missing warning will be shown.
  • Add a value to the tag identified, with the appropriate dimension.

Invalid tag data type
  • Accurri will not directly allow information to be tagged with an incorrect data type.
  • For example: 'Sample text' cannot be tagged with a numeric tag.
  • However, if the report is edited it is possible to create scenarios where information is tagged with incorrect data types.
  • Ensure the tag value is correct.  Consider deleting the tag.

Mandatory tag missing value
  • A tag that is listed as mandatory for the current basis of preparation and country is missing a value.
  • Find the value in the report and add the tag.

Tag has zero value
  • Zero values are not normally tagged.
  • Ensure the tag value is correct.  If the tag is not mandatory, consider deleting the tag.

Download

Downloads an iXBRL file.

The iXBRL file can also be downloaded in Outputs.

A Highlighted Tags HTML file showing the highlighted tags and tooltips showing context information is available in Outputs.

Known issue: Saving the iXBRL file output in an external editor or application can break the structure of the file as some editors 'upgrade' the HTML/XBRL structure. As a result, tags can be changed in the files. To prevent this from occurring, download the iXBRL files from Accurri, then upload them directly into the validator.  

File (United Kingdom only)

The file button is only shown when the report has the country set to United Kingdom.  It allows the open report or other XBRL files to be filed directly with Companies House.

If the file button is disabled, an Administrator or Manager must enable rights:

  • Click Administration > Manage users
  • Click the user who requires rights
  • Turn on rights for XBRL | File
  • Click OK

The file option is also available in:

  • Administration > XBRL status

To check the submission status:

  • Click Administration > XBRL status

Settings

Change the highlighted colour of tags and inline tags to be changed within the tagging module.

Roll forward

When table columns roll from current to prior, XBRL tags will not move, meaning if a current period cell was tagged, it will remain tagged as current.

If text within cells was tagged, and this text rolls (to another table), the tags will roll and the tag(s) will need to be reviewed.

Guidance

The following table provides additional general guidance.

Issue Meaning

Additional validation

Ampersands (&) in filenames
  • Ampersands (&) in filenames are not permitted and will cause an error if validation is attempted with a Government Authority.
  • When XBRL files are produced all ampersands are replaced with underscores.
  • Other characters in the filename may also cause a validation issue. For example, an 'À' in the filename will cause a validation error.
  • Such validation errors are an issue with the Government Authority and as such, are outside of the control of Accurri.
  • It is recommended to rename files to include letters from the Latin alphabet only.

Dates
  • Upper case dates cannot be tagged with a date tag.  This is an issue with regulatory authorities and is out of Accurri's control.
  • As upper case dates are not acceptable, they must not be tagged.

[Tag] is not dimensionally valid
  • Certain tags require a dimension to make the dimensionally valid.
  • For example, tag NumberDirectors (Number of directors) within Number of staff by gender in Strategic Report requires a dimension for Sex.
  • Without it, the tag is invalid as the gender has not been stated.