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This section of the mapping control contains three fields;
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.
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:
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Selectable tag |
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Selectable tag that has been used in the report to tag data already |
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Numeric type |
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Percentage item type |
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Restricted item type – not selectable |
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Date item type |
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Alpha-numeric item type |
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Tuple group – These need to be expanded in order to view the concepts |
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Boolean item type |
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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.
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.
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 )
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.
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:
The profit for the year was £10,000
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.
