Working Example of a Tuple Group

Creating a Tuple Group

To access this screen select Edit | Data Screens | UK | Notes to Financial Statements | Other Disclosures | Related Party Disclosures

In this data screen enter three names and two values.

For example;

Person 1 | Person 2 | Person 3 | 123456  | 654321

1. Highlight the text Person 1.

2. Click iXBRL Tagging.

3. In the Tag Editor Mapping Tool, select the Mapping Control tab and then in the Concepts field select the following:
   
   Notes and Detailed Disclosures > Notes to financial statements and detailed disclosures (heading) > Related party transactions (grouping).

This is the Tuple Group heading, on expanding this grouping there are six concepts that can be selected.

4. Select the concept: Names of the related parties involved in the transactions.

On selection this will then return the user to the Mapping section of the Mapping Control tab.

As this concept has not been selected before, the Tuple Group field now shows the text <Create New Group> and the Context Reference field will be highlighted with a red border.

5. Select Current Year for the Context Reference from the drop-down list and click Save.

6. On clicking Save, IRIS will advise that to create a new grouping further information is required. Click OK.

This will then display the Tuple Group Editor tab. The new group that has been created is displayed at the top of this tab, and a warning icon is displayed. This Tuple Grouping name is then extended to contain the group number that has just been created.

For example; RelatedPartyTransactionsGrouping_Group58

In the Group Members Mappings field, all of the applicable concepts that can be related to this new Tuple Grouping are displayed.

The concept that has been tagged in the report is displayed with either a green 'O' or 'M', (this denotes if the field is Optional or Mandatory).

The other concepts will display with either a red ‘O’ or ‘M’.

7. Clicking on this group member will enable any icons that are displayed, to view the mapping again click the ‘#’ icon.

8. Once the mapping has been set Close the Tag Editor. Now the data screen will show the name with a blue border to show that it has been tagged.

Back to top

Adding a related concept tag to an existing Tuple Group

1. In the data screen highlight the value 123456.

2. Click iXBRL Tagging  and again make the following selection:

Notes and Detailed Disclosures > Notes to financial statements and detailed disclosures (heading) > Related party transactions (grouping).

The concept that was previously selected is now displayed with a yellow icon.

3. Select the concept: Amount due from (to) related party.

IRIS now makes an Educated Guess to apply the previously created Tuple Group to this concept selection, as this concept is related to the earlier selected concept, as this concept has not been previously selected.

4. Again the Context Reference is highlighted with a red border. Set this to be b/fwd current year. Click Save.

• If required a new Tuple group can be created by clicking the Tuple Grouping drop-down list and selecting the <Create New Group> option.

5. Close the Tagging Editor Mapping Tool. Now the data screen will show both the name and the value with a blue border.

Back to top

Creating a second Tuple Group for a previously used Tuple Concept

1. In the data screen highlight the text: Person 2  and click iXBRL Tagging.

As previously, make the following selection: Notes and Detailed Disclosures > Notes to financial statements and detailed disclosures (heading) > Related party transactions (grouping).

2. Select the same concept that was made when tagging Person 1: Names of the related parties involved in the transactions. As this selection has previously been made, IRIS is intelligent enough to know that a new tuple group must be created.
   

3. Set the Context Reference to Current Year and click Save.

4. Click OK to the warning message to view the Tuple Groupings tab.
   
   The new group name is displayed at the top of this tab, for example; RelatedPartyTransactionsGrouping_Group59. Clicking the drop-down list option will also display the original tuple group that was created earlier. As such there are now two groups created.

5. Close the Tagging Editor Mapping Tool. Now the data screen will show both names and the value with a blue border.

Back to top

Linking a Concept to a Tuple Group where there multiple groups exist

1. In the data screen highlight the value 123456.

2. Click iXBRL Tagging and again make the following selection:

Notes and Detailed Disclosures > Notes to financial statements and detailed disclosures (heading) > Related party transactions (grouping).

The concepts that were previously selected are now displayed with yellow icons.

3. Select the concept: Amount written off in period in respect of debt due from related party.

IRIS cannot make an educated guess this time as to which Tuple Group to apply this concept to. There are now two tuple groups that this concept can be related to; Firstly the group that was created for Person 1, and secondly the group that was created for Person 2.

4. Select the context Reference for Current Year and then click the Tuple Group field and select the first tuple that was created for Person 1.

The icon to the right of the Tuple Group field is now enabled.

5. Click this icon to display the Tuple Group Editor tab and all of the concepts that have been selected within this group.

6. To save these settings, the Mapping Control tab will have to be re-selected to access the Save option. On viewing the Tuple Group Editor tab again, all three concepts that have been selected are now displayed with a green ‘O’.

7. Close the Tagging Editor Mapping Tool. Now the data screen will show both names and both values with a blue border.

Back to top

Tag Editor

•  The tag editor can be accessed using Reports | iXBRL  (iXBRL and CH E-File - Limited companies ONLY)

To view the full details on this page click Show All. Click Hide All to return to the reduced text view.

iXBRL is a technology developed for HMRC (and used by Companies House) that retains the formatting of the documents being submitted; the result of this is machine readable XBRL data that retains the original human-readable formatting. To achieve this, certain elements of the documents need to be tagged so they can be read by a machines once submitted.

The tag editor is a tool which allows users to apply tags that conform to the UK GAAP and IFRS and Charities taxonomies to a set of iXBRL accounts produced and generated within the software.  Once the appropriate tags are applied a submission for HMRC and/or Companies House can be created.

• Companies House will only accept submission of electronic accounts prepared under UK GAAP.

For iXBRL accounts which are going to be submitted (to HMRC or Companies House)  there is a set of minimum tagging requirement which must be adhered to.  Each report item for which a concept exists within the minimum tagging list must be tagged.  When iXBRL accounts are first generated a number of report items will by be tagged automatically by default. The remaining report items should be reviewed and tagged accordingly.

Further information is provided below.

• Quick menu – by default this allows a user to view the help files

• Ribbon menu – shows all of the menu options that can be applied to the report depending on the users permissions settings

• Reports desktop – Shows up to five reports that can be generated

• Mapping Tool – Is the tool that holds all of the taxonomy concepts, dimensions and tuple groupings for tagging the report.

Quick Menu

This is located above the Ribbon Menu and by default there is a help button.

Ribbon Menu

Report

This is the default toolbar ribbon.

• Show/Hide Taggable Items(Click again to close)
  
  Displays the taggable items within the report, or hides them once they are no longer required.
  
  This function is available when the Reports tab is displayed in the reports desktop section of the screen. It allows the user to find items that have not been tagged as part of the pre-set tagging items, and then tag them manually using the tag editor mapping tool. For more information on using the Tag Editor (see Mapping Tool )
  
  To view any tags select Show Taggable Items and move through the report to view the report items that have a coloured box surrounding them, paragraphs of text will  containing text and a pencil icon in the top left hand corner. Click on the icon and the taxonomy concept details will be displayed in the Mapping Control tab of the Tag Editor. Where these details are blank then the Tag Editor Mapping Tool can be used to set a tag for the item selected. (see Mapping Control Tab)
  
  In addition it is also possible to hover the mouse over the item within the report which will then display a pop-up set of tag details.
  
  Where permissions have not been granted for this feature, users should contact their administrator. The permissions settings are in: System Maintenance | Staff | Staff Maintenance | View | Privileges / Accounts  
  -----------------------------------------------------------

• Show/Hide Tag Report(Click again to close)
  
  Displays the Tag Report as a new tab (window) within the main screen.  Refer to the Tag Report section under Reports Desktop below for more information.
  -----------------------------------------------------------

• Validate(Click again to close)
  
  Selecting this option will perform validation on the tags applied to the report. Refer to the Tag Errors section under Reports Desktop below for more information.
  -----------------------------------------------------------

• iXBRL Finalise/Unfinalise(Click again to close)
  
  Allows the user to mark a year end as Finalised or to remove this status.
  
  Where a user has the permission this option will be enabled within the ribbon menu, an entry can only be marked as finalised if there are no exceptions relating to mandatory items for the iXBRL report.
  
  Where a set of accounts has already been finalised then a ticked icon will be displayed on this button and it will then become the Unfinalise button.
  
  Where permissions have not been granted for this feature, users should contact their administrator. The permissions settings are in: System Maintenance | Staff | Staff Maintenance | View | Privileges / Accounts.
  -----------------------------------------------------------

• Create HMRC Copy(Click again to close)
  
  This option will only be displayed where the Tag Editor is launched in HMRC mode (e.g. no tick has been entered within the Copy to be filed at Companies House tick box prior to generating the report).
  
  Allows the user to create a new HMRC copy of the iXBRL report.
  
  This option creates a file that is stored within IRISPTP, and that is then accessible when submitting the electronic tax return in Business Tax.
  
  It is also possible to generate an external copy of the report by setting a path to the directory that the files should be stored in. A browse button is provided to easily locate the directory.
  
  It is only possible to generate one copy per year to store for submission to HMRC, if the option is selected when a copy has already been stored a new copy of the report can be saved, but a warning will be displayed to advise that the current stored copy will be overwritten, as it is only possible to store a single copy or the report. If the current copy should not be overwritten then do not proceed any further and select not to continue. Each time that the report is generated a new date and time stamp will be displayed on the save screen, with the users ID of the user who created the HMRC copy ..
  
  Once the report has been generated a tick icon will be displayed on the Ribbon button to show at a glance that the function has been processed previously. In addition the Print button will also be enabled to print a hard copy of the report from the iXBRL preview tab.
  Where permissions have not been granted for this feature, users should contact their administrator. The permissions settings are in: System Maintenance | Staff | Staff Maintenance | View | Privileges / Accounts
  -----------------------------------------------------------

• Create Submission (Companies House Mode Only)(Click again to close)
  
  This option will only be displayed where the Tag Editor is launched in Companies House mode (for example, the Copy to be filed at Companies House check box has been selected prior to generating the report).
  
  The option will only be enabled where the iXBRL Finalise status has been set.
  
  Allows a submission to be created for the iXBRL accounts which can then be electronically filed with Companies House.
  
  Further options are provided to select whether to Submit Now or Later.  Selecting Submit Now immediately transmits the iXBRL accounts to Companies House, Submit Later creates a file that is stored within IRISPTP, and that can then be accessed from the Submit Electronic Accounts screen in Accounts Production for submitting to Companies House at a later date.
  
  Users must have registered with Companies House for electronic filing and entered their presenter details under Setup | Practice Options | C/H Identifiers to allow successful submission.
  
  DPL Tags
  
  Companies House will NOT allow submissions of iXBRL accounts with reference to the new DPL (combined) schema.
  
  Therefore where the Tag Editor OR iXBRL Editor are opened in Companies House mode, where iXBRL validation is performed, additional
  validation is carried out to identify where any DPL concept exists within the iXBRL document (for example, checking for a DPL namespace?).
  
  Where any DPL concepts exist a Tag Error error will be reported (within the Tag Errors tab) with a row per concept showing the details of those concepts, for example, Concept Label, Context, Dimensions , and so on.
  
  
  It is only possible to create one submission per year end for submission to Companies house, if the option is selected when a copy has already been stored a new copy of the report can be saved, but a warning will be displayed to advise that the current stored copy will be overwritten. If the current copy should not be overwritten then do not proceed any further and select not to continue. Each time that the report is generated a new date and time stamp will be displayed on the save screen, with the users ID of the user who created the copy.
  Once the report has been generated a tick will be displayed on the Create Submission icon to show at a glance that the function has been processed previously.
  Where permissions have not been granted for this feature, users should contact their administrator. The permissions settings are in: System Maintenance | Staff | Staff Maintenance | View | Privileges | Accounts.
  -----------------------------------------------------------

• Submission Status (Companies House Mode Only)(Click again to close)
  
  This option will only be displayed where the Tag Editor is launched in Companies House mode (for example, the Copy to be filed at Companies House check box has been selected prior to generating the report).
  
  The option will also only appear where a submission status exists, for example, iXBRL accounts for the account period end date of the generated report have been submitted to Companies House.
  
  The Submission Status icon will display according to the current status (for example, tick = accepted, cross = rejected, information = sent/pending).  When selected the current iXBRL accounts submission status details for the account period end date of the generated report will be displayed.
  
  Note: This information can also be obtained externally to the Tag Editor by selecting Posting | Posting Entry Status | Submission Status.
  -----------------------------------------------------------

• Print(Click again to close)
  
  Allows the user to print  hard copies of the iXBRL Report.
  This option will be available within the Report tab and the Tag Report tab. Where this feature is enabled the user can print a hard copy of the report. Due to the extensiveness of some reports consideration of resources and the environmental impact should be taken into account.
  -----------------------------------------------------------

• Refesh(Click again to close)
  
  Allows for the Tag Report (when visible) to be refreshed subsequent opening when more tags have been applied within the iXBRL report.
  -----------------------------------------------------------

Tag Report Options

This toolbar ribbon will be automatically displayed where Show Tag Report has been selected and the Tag Report is selected to be the focus.

Options have been provided to allow selected content of the report to be filtered.  
The options have been split under Mapping Records, which if selected will filter the complete record from the report (note Hide Hidden Tags will filter any record marked as Excluded from Presentation View), Mapping Details which will filter content of the Mapping section of the report for all report items being reported and Sections which will remove the selected section from each report item being reported.

Additionally options have been provided under Actions to allow a user to Print the Tag Report, when printing the Tag Report the report will be printed as it appears on screen or Export Tag Report (to CSV).  

The Tag Report provides options to Export Filtered Content which will export what is currently shown on screen or Export All which will ignore all filters selected and export all information available.

• If the top half of the Export Tag Report button is selected Export Filtered Content will automatically be selected.

Reports Desktop

This is the main space of the window where the report outputs are displayed.

Each report is displayed from its own tab for quick reference.

Each report uses the same navigation functions at the bottom of the screen, either scroll page by page using the next and previous buttons or enter a page number and click Go to jump directly to a specified page. A scroll bar is also provided when necessary to view a whole page.

Report, for example, LTD Tab(Click again to close)

This tab displays the report type that was run, for example Report –LTD or Report –NOT and so on. The functions available within this view will depend on the users permissions settings.

This is the report output where users can tag items that are not pre-tagged using the mapping tool editor which is displayed to the right of the report desktop.

Where users have the required permissions to tag report then Show/Hide Taggable Items will be enabled in the Ribbon Menu. This should be used to highlight the taggable items within the report as required to apply the taxonomy concept, concept value, dimensions and if applicable the Tuple group details.

Taggable or pre-tagged items within the report are displayed using a colour reference, these are:>

• Red non-filled borded box identifies the current selected item
• Green borders show the mapped items
• Blue borders show items that are not tagged but can be
• Orange borders mean that the items are linked by dimension
• Yellow borders mean that the items are linked by concept
• Brown borders mean that the items are linked by concept and dimension

For further information regarding the tagging of items in this report refer to: (Mapping Tool- Mapping Control Tab)
Where permissions have not been granted for this feature, users should contact their administrator. The permissions settings are in: System Maintenance | Staff | Staff Maintenance | View | Privileges / Accounts
-----------------------------------------------------------

Tag Errors(Click again to close)

When iXBRL Finalise, Create HMRC Copy, Create Submission or Save As, are selected, iXBRL validation will be performed on the content of the report. Where errors are found within the iXBRL document being produced, details of each error will be populated into a Tag Errors tab.

The Tag Errors tab will contain a grid view of all the report items where problems have been found. Each record will provide details on the Concept, Value and Attributes selected against the report item when mapped within the Mapping Control.

Selecting an item in the grid will display more detail in the bottom half of the window which should give an indication as to the action required to clear the error. Once selected, the Mapping Control will also display the details for that report item. The mapping can be updated/cleared here if required. Double clicking or selecting View Report Item will jump to the report item within the Report tab, where the details can also be corrected as applicable.

For more information on specific validation errors refer to the Validation Errors page.
-----------------------------------------------------------

Warnings Report(Click again to close)

Where warnings are generated during the running of the report then this tab will be displayed to report them in detail.

Where warnings are generated it is possible to finalise, create a submission (for Companies House) or an HMRC Copy of the report but details within this tab should be referred to, to ensure that the report content and tagging are complete before marking the year as iXBRL finalised.

Each warning is broken down to advise what the issue is and if possible where within IRISPTP the correction needs to be applied. In addition to make this easier the exception types are grouped together. Warnings can contain details for report items which are contained within the HMRC minimum tag list (which also applies to Companies House) that could not be default tagged. It may be that the minimum set of tagging requirements have not been applied to the report and further tagging is necessary.

Note: Warnings are not provided for all items which may require tagging.  It is still the users responsibility to ensure minimum tagging requirements are met.
Groups - mandatory information for Report of the Directors’ and Balance Sheet picks up from the parent company data screens.

The Warnings Report is not a live report therefore once adjustments have been made it is advised to close and re-run the report to confirm the Warnings have been addressed.

Where there are no warnings found, then this tab will not be displayed.
-----------------------------------------------------------

Exceptions Report(Click again to Close)

If any exceptions are generated while running the report, then this tab will report each of them in detail.

Where exceptions are generated for mandatory items for the iXBRL report it will not be possible to set the iXBRL finalise status and as a result Create HMRC Copy/Create Submission (Companies House) will not be enabled. As such this tab should be referred to, all iXBRL critical exceptions MUST be rectified before either of these functions can be processed and all other exceptions should be considered for corrections.

Groups – iXBRL warnings relate to the parent company, where reference is made to the data screens, this means those within the parent company only.
Each exception is broken down to advise what the issue is and where within Accounts Production the correction needs to be applied. In addition to make this easier the exception types are grouped together.

To clear exceptions from the Exception Report the Tag Editor will need to be closed and adjustments made to Postings, Data Screens and the report re-generated.  The exception will no longer be reported where the correct adjustment has been made.

Note: If the Reports finalised status has already been set any adjustments will remove this status so it will need to be re-set when re-generarting the accounts.

Where there are no exceptions found, then this tab will not be displayed.
----------------------------------------------------------

iXBRL Preview(Click again to close)

Full screen mode view of the Report-xxx that has been generated with no Tag Editor Mapping Tool displayed and no ability to modify the tags applied.

This tab allows the user to view the report without the tag editor on screen or with any tags displayed. It is a preview of how the report would be printed.

The Print, Finalise and Create HMRC Copy on the Ribbon Menu are enabled where a user has the appropriate permissions set. As this is a preview tab the Show/Hide Taggable Items is not disabled within this view.
----------------------------------------------------------

Tag Report(Click again to close)

The Tag Report displays an overview of iXBRL tags and associated attributes that will be contained within the iXBRL report created for HMRC.

The report generated provides detailed information regarding all of the tags that have currently been set against the report within the Tag Editor.  Each tag will have the following information:

Mapping:
Concept Label: The presentational label of the iXBRL concept selected against the report item.
Context Reference: The presentational label of the period that the tagged report item will be recorded against, for example, Current year, Last year, b/f current year etc.
Value: The actual value, for example, text (string), number (numeric) etc. of the report item to which the tag is being applied to.
Concept: The actual iXBRL concept provided by the Taxonomy that will be used within the iXBRL document for tagging purposes.
Concept Item Type: The type defined by the taxonomy for the concept selected, for example, monetary, string, shares, and for forth.  The item type determines what value can be selected against the  concept.
Tuple Group: Where a tuple group has been created/selected for the report item within the Tag Editor Mapping Control the label will be displayed.

Dimensions:
Displays the dimensions and related member which have been set within the Tag Editor Mapping Control against the tagged report item.
Mapping Tool- Mapping Control Tab

Attributes:
Displays the Attributes that have been applied within the Tag Editor Mapping Control to the tagged report item.  That is; Decimals, Scale, Unit Reference, Format and Negate. For further information regarding Tuple Groups, Dimensions and Attributes refer to Mapping Tool- Mapping Control Tab

Tag Set At:
Displays the level at which the tag has been set at, for example, Chart (IRISPTP Issued), Client level, Client (Data Screens).  This will not be shown within the Tag Report when displayed within the iXBRL Editor.
It is possible to filter the content of the Tag Report and to Export the Tag Report to a CSV file via the Tag Report Options toolbar ribbon. Refer to the Ribbon Menu section above for more details.

Mapping Tool- Mapping Control Tab

This section of the mapping control contains three fields;

• Mapping

• Dimensions

• Attributes

Mapping

• Concept Label

• Context Reference

• Tuple Group  

When a highlighted report item has been selected in the tag editor, or some text within the data screens has been selected to tag and the user has the required system permissions, these details can be modified and added.

Items which are highlighted within the Tag Editor can be marked as read only, and as such are displayed as greyed out and are non-maintainable by the user.

Concept Label

The concept label allows the user to select the taxonomy label concept to the selected taggable item.

By selecting the magnifying glass next to the Concept Label the Taxonomy Browser is launched in a popup window. Users can then enter the taxonomy details in the search feature to locate the required tag, on occasion an additional tab will be displayed with suggested tags that could be used for the item. By clicking the next and back buttons to the right of the search function will then jump the user to the next found taxonomy that fits the search criteria entered.

Concept Label from the DPL (Full Detailed Profit and Loss Account) taxonomy only to be used to tag DPL items

Where DPL Only has been selected on a UID, (within the Tag Editor/iXBRL Tags screen), the following warning will display:

Data within the non-statutory profit and loss account must not be tagged using a concept located within the statutory accounts taxonomy.  

Unless otherwise directed please select an alternative concept from within the full detailed profit and loss account taxonomy.

• Click OK to choose an alternative concept or Cancel to continue to tag with the currently selected concept.

Where OK is clicked the user will be returned to the Mapping Control to make an alternative selection. Where Cancel is selected the tagging process will continue as normal.

Where a user attempts to tag using a concept from the DPL taxonomy on any UID (including auto generated UIDs within the Data Screens) which is NOT marked as DPL Only the following warning will display:

The full detailed profit and loss account taxonomy is only intended for tagging data within the non-statutory profit and loss account itself.  

It should not be used for tagging data within the statutory accounts.  Unless otherwise directed please select an alternative concept which is not located within the full detailed profit and loss account taxonomy.

• Click OK to choose an alternative concept or Cancel to continue to tag with the currently selected concept.

Where OK is selected the user will be returned to the Mapping Control to make an alternative selection.  Where Cancel is selected the tagging process should continue as per existing functionality.

It is not possible to select a heading or group label, these are marked with a red ‘A’ (Abstract), and are displayed in the taxonomy for information purposes only.

The icons next to each concept identify the item type, these are:

	Selectable tag
	Selectable tag that has been used in the report to tag data already
	Numeric type
	Percentage item type
	Restricted item type – not selectable
	Date item type
	Alpha-numeric item type
	Tuple group – These need to be expanded in order to view the concepts
	Boolean item type
	Fixed item type

It will not be possible to tag a report item with a concept type which does not match the tagged value e.g. a text report item can not be tagged with a monetary item type concept.  Within the Tag Editor the Taxonomy Browser will only enable the appropriate concepts for selection based on the report item selected.  Within the Data Screens all concepts can be selected however a warning will be displayed where an invalid selection is made.

Context Reference

The chosen label in the taxonomy can be reported at different points in time, the Context Reference field  will automatically provide a list of applicable context references which can be selected. The list will be restricted based on the year the report item relates to.

Tuple Group

If a concept has been selected which is part of a grouping of elements , the Tuple Group field will become available. It will be possible to create a new group to add the mapping to, or add the mapping to an existing group which doesn’t contain a mapping for that concept., Once the mapping is saved selecting the icon next to the tuple grouping field will display the tuple group editor containing the details and currently mapped labels for the grouping. (see Tuple Group Finder section )

Dimensions

It is possible that a concept may not provide enough detail about the report item which has been tagged. The Taxonomy therefore provides Dimensions which represent the different forms in which data may be reported, for example, Tangible fixed assets, at cost or valuation, start of period is associated with Dimension Tangible fixed asset classes, this Dimension allows the report item to be differentiated by allocating a member of for example Plant and machinery.

The same concept can then be applied to another report item which could then be allocated with a dimension member of Motor vehicles and so on (typically, Dimensions may be thought of as representing the columns in a financial table, while ordinary tags represent the rows).

Within the Mapping Control, following selection of a Concept Label the Dimensions section will be populated with the appropriate Dimensions which relate to the concept selected (note this is defined by the Taxonomy).

The Taxonomy groups selections of Dimensions together, XBRL refers to these groups as Hypercubes. Within the Mapping Control the Hypercubes, which are associated with the selected Concept, will be displayed within the Dimension Set field drop-down list. A default Dimension Set will be selected based on criteria of the Dimensions present. Where more than one Dimension Set is available for selection it is the choice of the preparer to decide which best fits the report item being tagged.

Any appropriate members will need to be specified for the relevant Dimension by clicking on the magnifying glass and selecting the required member displayed in the list(s). Where no members are required the [Default] member will be automatically selected. If a Dimension does not have a [Default] member then a member MUST be selected (these Dimensions will be highlighted in red and the mapping can not be saved until selection is made).

Once the dimension member(s) have been specified the details must be saved by clicking Save at the top of the Mapping Control (blue disk icon), failure to do this will result in a warning message being displayed at the foot of the Mapping Control stating (X) Dimension(s) require a default to be selected.

It is possible to discard any selections that have been made at this point.

Detailed analysis dimension (should have a member selected)

Where a hypercube has been selected which includes the Detailed analysis dimension, for example, Detailed profit and loss or Detailed profit and loss account reserve [hypercube], where a user attempts to save the mapping, (IF a dimension member has NOT been selected, for example, member is still set to use Total items [default] the following warning will display:

A member has not been selected for the Detailed analysis [Dimension]. Unless this mapping is for a total it is recommended that a member be selected.

• This is just a warning and the user can continue.

Clicking Yes will continue to save the mapping as entered, clicking No will abort the save and return the user to the Mapping Control (with all details retained) to allow the dimension member to be updated.

Attributes

The attributes section of the Mapping Control can only be changed for items tagged in the data screens, report items will have the attributes pre-set within IRISPTP.

These attributes are: decimals, scale, unit reference, format and negate.

Decimals –should be selected based on the figure being tagged. The default is Report Rounding and will apply the correct decimals based on the rounding type selected when the report is run. If the figure being tagged is not rounded or a decimal figure – the correct option should be selected from the drop down selections.

Scale – will automatically be applied based on the concept selected and decimals selected.

Unit Reference – will automatically be applied based on the concept selected.

Format – will automatically be applied based on the data selected to be tagged.

Negate – Negate should be used to specify if the value which is being mapped should be negative. Values should be specified as negative if they represent the bracketed term in the concept label which has been selected. Some labels can be reported as profits or losses or increases or decreases, the negate option is used to establish which item the value tagged represents.

For example, when tagging a value with the following concept label - Operating profit (loss), the value could be a profit or a loss, but be presented the same way:

1. The profit for the year was £10,000

2. The loss for the year was £10,000

Therefore, if the value being tagged was an operating profit (as in the first example), no negate option would need to be specified. If the value being tagged was an operating loss (as in the second example), the negate option should be ticked to represent that the value being tagged is a the bracketed item in the label. This will allow users of the iXBRL to recognise the different balances which can be tagged using the concept label.

iXBRL Tagging within the Data Screens

In addition to tagging items within the Tag Editor it is also possible to apply iXBRL tagging to freeform text entered within the Data Screens.

• Fixed item fields within the Data Screens are to be tagged within the Tag Editor, Data Screen tagging applies to freeform text only.

It is essential that the user checks that they are in the correct folder (UK or International) before completing any tagging. The text that the user is tagging should be highlighted first within the data screen, then to launch the Tag Editor Mapping Control use one of the following functions:

• Click iXBRL Tagging on the toolbar, or select iXBRL | iXBRL Tagging from the main menu bar.

• Click Tuple Grouping on the toolbar or select or select iXBRL | Tuple Groups from the main menu bar.

• Right click after highlighting the data within the data screen and select iXBRL Tagging from the popup menu.

The mapping control is used in exactly the same way as if it were opened when an iXBRL report is generated. For further help refer to the Mapping Tool- Mapping Control Tab help topic.

In addition to being able to tag items within the data screens it is also possible to run a iXBRL Tagging Summary Report to view all of the tags that have been set within the data screens so far. To do this select: iXBRL | iXBRL Tagging Summary Report. For further information refer to the Main Menu help below.

Data Screens - iXBRL Tagging button

Once iXBRL Tagging is selected from one of the options above the Mapping Tool window will be displayed.

• Tagging can only be processed where a selection has been highlighted prior to the iXBRL Tagging option being selected. Where no selection is made or text is selected that is not part of a multi-line text box, a warning is displayed to advise that: ‘A multi-line data screen has not been selected'. The mapping control can be used for reference only.’ and the Mapping Tool is opened in Read Only mode.

The entire content of a multi-line text box can be tagged by highlighting all available text before selecting the iXBRL Tagging option however the outcome of this would be the same had the text been tagged within the Tag Editor.  Tagging within the data screens is more applicable where individual selections within the text is required to be tagged.

The Mapping Tool works in the same way as when it is used within the Tag Editor, see Mapping Tool for further information.  

It will not be possible to tag a report item with a concept type which does not match the tagged value e.g. a text report item can not be tagged with a monetary item type concept.  Where an invalid selection is made a warning will be displayed, in such cases an alternative selection should be made.

Once an item has been tagged, it will be displayed within the Data Screen with a dark purple border. Double clicking on these items will then re-launch the Mapping Tool, where the concept and associated attributes can be updated or the mapping itself deleted.

Within the data screens there are no default tags applied, as such the Apply Defaults option within the Mapping Control is disabled. It is possible however to clear any selections made by applying the Clear Mapping function.  This option is also available directly from the Data Screens by selecting to right mouse click on the highlighted item and selecting Clear mapping.

The mapping control function requires the user to save each selection that they make when tagging items in the data screen. If the Mapping Tool is closed without saving, then the user will be prompted on screen whether or not to save the changes before the window is closed.

A tagged item can be edited by placing the cursor within the highlighted area and starting to type, an edit window will be displayed which also includes the concept and context applied to the mapping. Once the edit is complete select OK to confirm.  Caution should be used when editing tagged data, always confirm the concept currently applied is still relevant after editing.  If all data within a tagged item is deleted when OK is selected the mapping will also be removed, otherwise editing the content will not alter the mapping details (this should be done via the Mapping Tool).

• The Mapping Tool can also be accessed via the edit window by clicking the concept/context details.

Any tagging applied within the Data Screen will be shown within the Tag Editor once the iXBRL accounts are generated.  Within the Tag Editor the Mapping Tool will indicate a mapping which has been applied within the Client (Data screens).  Such tags can be edited and any changes will be applied back to the item within the Data Screen however if a Client (Data screens) tag is removed from within the Tag Editor it is only possible to re-apply the tag back in the Data Screens (unless the entire text is to be tagged)."

• iXBRL Tagging will be carried forward within the Data Screen from one period to another as part of the Bring forward client data routine where the field used is itself set to bring forward.

Data Screens - iXBRL Tuple Groups

The toolbar and iXBRL menu also has an option allowing the user to open the Tuple Group screen. This works in the same way as if opening the tuple group screen when generating the iXBRL report. For further help refer to the Mapping Control - Tuple Groups Editor and the Working Example of a Tuple Group help topics.

Data Screen - iXBRL Main Menu options

The third option on the iXBRL menu is the iXBRL Tagging Summary Report button. This produces a report for either all of the items that have been tagged or those that are tagged within the data screen that is currently being viewed. This report provides information regarding the content of the tag, the data screen in which it is and the iXBRL tag details being the concept and the context. The report can be printed directly at the time of generation or can be viewed on screen within its own report viewer window. This report viewer then holds its own functions for viewing and printing the document, though IRISPTP cannot be accessed again until this report viewer window is closed.

The Summary Tag Report that is generated is for user reference only and is not an iXBRL accounts report. To run an iXBRL report select Reports | iXBRL and then generate the required report type.

iXBRL Validation Errors

Within the Tag Editor or iXBRL Editor where iXBRL Finalise, Create HMRC Copy, Create Submission, Validate or Save/Save As, are selected, iXBRL validation will be performed on the content of the report. A progress bar will be displayed. When complete a warning will display where errors are found within the iXBRL document being produced. Dtails of each error will be populated into a Tag Errors tab.

A grid is displayed within the Tag Errors tab showing Concept Label, Context, Tuple, Dimensions, Unit Ref, Decimals, Scale, Negate, Value, for each item (where applicable).

The Tag Errors tab will remain until all errors are cleared.

Below is a list of Tag Errors which may appear with further details provided on each:

• This is not an exhaustive list of all Tag Errors.

• Where any DPL concepts exist a Tag Error error will be reported (within the Tag Errors tab) with a row per concept showing the details of those concepts, for example, Concept Label, Context, Dimensions and so on.

Each concept shows the following Error Details (when selected):

The concept [concept name] exists within the detailed profit and loss taxonomy and should not be used for tagging statutory accounts, please clear the mapping or select an alternative concept before submitting to Companies House.

• Where accounts are generated for Companies House the DPL in the majority of cases will be automatically excluded.  However there may be obscure situations, for example, where an alias exists. Where a DPL is present within a set of accounts and does not get omitted OR where a user tags using the DPL concepts within the iXBRL editor where they were advised otherwise.

• The concept xxxxx has been tagged multiple times with different content, please clear the mapping of the multiple report items, or select an alternative concept.

A concept can be used multiple times within a report but where the context (meaning period and dimensions) to which it applies is the same, so the content must also be the same.  The content of a report item means the value, scale and negate attributes.

• A mapping with a context reference set for cfwd last year is deemed to be the SAME period as a mapping set for a context reference for bfwd current year, therefore where a concept has been used with either of these context references the content (value) must be the same.

Where the context differs, for example, a different period or dimension has been used to differentiate the report item being tagged, no Tag Error will appear.

• Where a concept is located within a Tuple Group the above is not true and a concept (with the same context) can be used multiple times with different content.

All occurrences of the concept will be listed within the Tag Errors tab even where on some report items the context and value are the same, the error will be reported due to one (or more) occurrences being incorrect.

In order to clear the Tag Error review each occurrence of the concept being reported, use the View Report Item option as appropriate to view the item directly on the report and either; correct any incorrect attributes, for example, scale or negate, set against the mapping; update the context (period or dimensions) of the mapping to differentiate that report item from the others; use the Clear mapping option from the Mapping Control to remove the mapping entirely.

Once the appropriate changes have been made the Tag Error will be removed.

•  The concept xxxxx has the dimension xxxxx set.  Where this dimension is used, at least one of the following concept(s)  must be mapped to the name/description displayed on the report, with the dimension xxxxx set:

Within each Taxonomy a number of Generic Dimensions are provided.  A Generic Dimension is a dimension whose members have a sequence of numbers after their names.  Where a 'generic member' has been allocated to any report item, that 'generic member' MUST be used against the mandatory Name/Description concepts specified by the Taxonomy.  Where those mandatory concepts are not found to have been allocated with the required 'generic member' a Tag Error will appear.

To resolve this error review the concept(s) being reported to confirm the 'generic member' has been used correctly.  If the member is not correct, update the dimension details within the Mapping Control (note: selecting View Report Item will jump to the Report tab to display the report item for further clarification of its use if needed).  If use of member is correct the mandatory concept, noted within the Tag Error, MUST be used to tag an appropriate report item (this will be a different report item to that which is being reported within the Tag Error) to identify the Name/Description of that member.

Once an amendment has been made or additional report item(s) have been mapped with the required concepts the Tag Error will be removed.

• Invalid dimension(s) are set against the mapping or no Dimension set has been selected, please review the dimension selected on the mapping.

Each concept provided within the Taxonomy will have one or more 'sets' of dimensions attributed to it (the XBRL term for these is Hypercubes).  The Mapping Control allows selection of these dimension sets.  Only one dimension set can be selected at any one time.  Once a set is selected for the chosen Concept within the Mapping Control a member can be applied to any which are appropriate.  Where no members are required the [Default] member will be automatically selected.  If a Dimension does not have a [Default] member then a member MUST be selected (these Dimensions will be highlighted in red and the mapping can not be saved until selection is made).

The BXRL UK Preparers and Developers Guide states "Taxonomy Dimensions represent the different forms in which financial data may be reported.  Typically, they may be thought as representing the columns in a financial table, while ordinary tags represent the rows."

In order to clear the Tag Error review each occurrence of the concept being reported, when selected details will be displayed within the Mapping Control.  Select the Dimensions section and review or make a selection of an appropriate Dimension Set.

Where more than one Dimension Set is available for selection it is the choice of the preparer to decide which best fits the report item being tagged.

Once appropriate changes have been made the Tag Error will be removed.

• The tuple grouping does not have all the mandatory mappings

Within a Tuple Group the Taxonomy may set a mandatory concept(s) which MUST be mapped to a report item in order to make the Tuple Group valid.  Where a mandatory concept has not been used a Tag Error will be reported.

The XBRL Preparers and Developers Guide states "Tuples are used to group items in a taxonomy which (a) may be used repetitively in an XBRL report and (b) can only be properly understood when used in conjunction with one another.  Tuples are typically used to handle narrowly defined, detailed information."

To clear this Tag Error the Tuple Group being reported as invalid should be reviewed within the Tuple Group Editor (located within the Mapping Control).  A mandatory concept is shown with an 'M', when unmapped this will be shown in red.  This concept must be mapped to a report item in order to clear the Tag Error.  Select View Report Item to jump to the part of the report where the existing concepts have been used, locate the report item which relates to the mandatory concept and tag.

If no report item is appropriate to the mandatory concept then the mappings related to the other concepts used within the Tuple Group must be removed (select Clear mapping from the Mapping Control).

• Once a mapping has been updated, where this results in the Tag Error being corrected the error should be removed automatically from the Tag Errors tab.  Where the error still appears re-validate the report, if the error continue to appear the changes made where not appropriate to clearing the error, review the errors again and make relevant changes.

• The concept xxxxx is a mandatory concept and should be mapped in the iXBRL document, please map a report item to this concept.

Some concepts are mandatory and MUST be tagged within the iXBRL accounts to allow for successful submission.  This error should not appear within the Tag Editor, instead an Exception Reports tab is displayed where mandatory items are missing, these should be cleared by entering the required data within the database.  Within the iXBRL Editor however a missing mandatory item will need to be tagged manually within the report itself or via the Hidden Tags tab (as appropriate).

Mandatory items may vary depending on the type of report being generated, for example, audited/un-audited where the accounts are to be submitted to Companies House.

• A document which has been generated via the Tag Editor without errors should not then report errors within the iXBRL Editor unless such tags are incorrectly cleared.  Caution should be taken when making any changes tagging within the iXBRL Editor to prevent error such as the above.

• This concept may only be populated with the following values (xxxxx), please amend mapping to be only one of these specific values.

The following concepts must be used with predefined values; Entity accounts type, Description of period covered by report, Legal form of entity, Model used to measure investment property (ifrs only).  

Where required, each of the concepts listed are automatically generated within the accounts therefore it is not expected that these would be used at Client level.  

However should the need arise where these concepts are used the value must exactly match the predefined values specified. Where the value is amended to match the Tag Error will be removed.

Mapping Control - Tuple Groups Editor

Tuple groups are used where a label  is required to be used multiple times within a single report or labels are grouped together to provide related information within one grouping.

For example, a tuple grouping exists to tag details regarding a change of name, the tuple grouping also contains the date of the change – the grouping associates the concepts with each other. It is also possible to tag tuples multiple times, for example if there have been two changes of name within the year two groupings can be created to tag each change of name separately..

Tuple Group Editing

Tuples are selected from within the Mapping Control tab Concepts field, and are easily identified by the curly bracket icon and are marked with the text (grouping) to the right of the Tuple Group title text. These groupings then determine that the list of concepts contained are related to each other and can be used multiple times. Each time that the same Tuple Group Concept type is used a new ‘grouping’ will need to be created.

There is a level of intelligence that has been built into IRISPTP so that previously selected Tuple Group concepts are recognised, as such any related concepts being selected that have not previously been selected, will default to an existing Tuple Group. Where multiple groups exist for a Tuple Group Concept, then the list of Tuple Groups is displayed to apply the currently selected concept to. (View the working example of selecting Tuple Group Concepts)

The drop down selection in the Tuple Group Editor tab will display any grouping which has been created to be viewed. Within the data screens, groupings will be displayed that have been created in the data screens. Within the reports, any groupings which are tagged on the reports will be displayed.

Clear Mapping – the clear mapping icon can be used to clear the contents of a group and remove the group completely.

Group Member Mappings

This section will display the details of the tuple grouping which has been selected. All concept labels within the grouping will be displayed with details of the value mapped to the concept label and the level which the mapping has been applied.

Each of the concept labels within the group will be Mandatory or Optional, this is displayed using an “M” or “O” next to the concept label. When the letter is red, the item has not been mapped, when it is green the item has been mapped.

Before Creating a HMRC copy of the iXBRL accounts, all tuple groupings must have the mandatory items mapped. If the mandatory elements are not mapped validation errors will stop the iXBRL accounts from being finalised.

Mapping Control - Taxonomy Browser Tab

This is a full tree view of the taxonomy appropriate to the client type selected, for example, UK GAAP, IFRS, Charities.

Concept labels which are part of the HMRC minimum list (also used by Companies House) are marked in bold within the taxonomy.

This part of the mapping tool shows all of the concepts that are available and is identical to that shown in the mapping control. It is advisable to look for concepts in here rather than the mapping control so that a concept is not entered by accident, which could lead to errors when finalising the report.

The search bar at the top allows the user to search for a specific concept and can click through all results using the arrows. It should be noted that it is not possible to tag the generated report from this view, and that it is for reference only. Where tags need to be applied then the Mapping Control  tab should be used.

Back to top