iXBRL Tags – Chart Level Tagging   

Introduction

Chart Level Tagging allows report items that are generated within a set of iXBRL accounts to be tagged or updated (if an Issued tag already exists) ‘globally’ for all clients using a particular chart of accounts.

The report items provided for chart level tagging can be updated by either Concept or Dimension (see below for further information).

Where an existing Issued tag is updated the new Custom tag will take precedence and will appear automatically within the Tag Editor for the appropriate report item (where it appears).

Any Custom chart level tag (or Issued tag) can also be updated via the Tag Editor to be stored at Client Level.  Where a Client Level tag exists, this will take precedence over both Issued and Custom tags.

For examples click here.

 

iXBRL Tags Screen

The iXBRL Tags screen displayed has a Quick menu at the top of the screen where File | Exit and Help options are available and a Ribbon menu with a Hide Panel and matching Help option.

Hide Panel - when selected will hide the report component menu tree located on the left of the screen.  This will give more room to display the report item details if required.

There are three main areas to the iXBRL Tags screen:

Menu Tree

By default the menu tree will be displayed with all branches closed.  The highest level will display the chart of accounts being edited; for example, ELTD with report items listed below in a tree view.

The menu tree is a fixed structure but will display the most up to date descriptions where applicable.

 

Options:

Close Branches – select this icon to restore the tree structure to the default view with all branches closed.

Search – use this field to search the menu tree for a specific report item, a next and previous button are available where more than one result is found.

 

Within the menu tree select each item marked with an > (arrow) or double click to expand/collapse.  Any item with an arrow identifies child items exist.  

All child items will contain mapping details, some higher level items are for tree structure purposes only and the main Report Items section may be blank when these are selected.

 

Menu Tree Icons:

An item within the menu tree could be identified with:

[ R ] – Report Component OR Fixed Report Item

[ A ] – Report Item relating to an Account

[ G ] – Report Item relating to a Group

 

Colour Key:

Each Icon could be coloured:

GREEN - IRISPTP Default or Fixed description

BLUE - User override description

An item is marked with [ R ] is either a Report Component which is a high level category for other report items OR a Fixed Description Report Item which is one which doesn’t relate to a specific account/group within the chart of accounts but does exist as an item with the iXBRL accounts.

A Report Component will not contain any mapping details and is for tree structure purposes only.  

A Fixed Description Report Item (no child items exist) indicates an item within the iXBRL accounts which does not pick up its  description from an account or group number, these items will display all occurrences of that report item and related mapping details within the Report Items panel.

Those items marked with [ A ] - account or [ G ] – group are report items within the iXBRL accounts which relate to an account or group within the chart of accounts.  When selected these items will show the Account/Group number and corresponding Description that is currently applied to the selected chart of accounts, whether that be the chart Default description or user Override (reference Colour Key above).  

The description shown against the menu tree item will therefore match the description used within the iXBRL accounts (if applicable).

When an item is selected details will be displayed within the Report Items section (if applicable).

 

Report Items

Where an appropriate report item is selected from the menu tree (that is, not a report component) all occurrences of that report item linked for iXBRL purposes will be displayed within the Report Items section.

In most cases only two linked occurrences of a report item will be shown; for example, Current year and Last year, but there are some instances where multiple occurrences of a report item exist. For example, Tangible Fixed Assets - Additions.

Where a change is to be made to a report item (as explained below) a prompt will appear to ask whether the change should be applied to all linked items, in the majority of cases the answer to this would be ‘Yes’.

The mapping of report items available for chart level tagging can have Concept, Dimension OR Concept and Dimension set.  Depending on the setting of the report item, the details provided within the Report Items section will differ accordingly.

 

To identify how the report items are linked at the top of the Report Items section one of the following will appear:

Report ItemsConcept or Concept and Dimension

When selected, these report items will display a column for Description, Concept Label, Context Reference and Dimensions.  A full version of the Mapping Control will also be available including the Dimension Control and Taxonomy Browser where selection of all mapping details can be made.

The Concept Label and Dimensions shown will be applied automatically to those report items within the iXBRL accounts when generated.

Where a report item is linked by Concept only changes made to the Concept will be applied to ALL linked items.  Where a Dimension is changed on an item linked only by Concept the change will only be applied to that item.

 

Report Items - Dimensions ONLY

These report items are available for setting of Default Dimension(s) only.  When selected a column for Description and Dimensions will be displayed.  The Dimensions can be updated using the Dimension Control.

All Dimension only report items have a default Dimension set selected with the default Dimensions applied, each Dimension can then be updated accordingly.

The Dimensions shown will be applied automatically to those report items within the iXBRL accounts when generated where an appropriate concept is selected, for example, if a concept is selected against that report item which doesn’t use the default Dimension set then the Dimension available will not be applied as they will not be relevant.

Depending on the report item type as above the following columns may be displayed:

 

Un-tagged report items - where a report item is available for chart level tagging and can be tagged by Concept or Concept and Dimension but has not currently been tagged, all columns (except Description) will be populated with N/A and the Mapping/Dimension Control will be empty (showing Concept selection is required).

 

Mapping Control

For further help on the Mapping Control click here.