Roll forward an XBRL report for a new reporting period

Introduction

Use this article when preparing a new reporting period based on an existing iXBRL filing. By creating a copy of the previous year's report, you can reuse the existing XBRL configuration and focus only on updating the areas that have changed.

Summary

After rolling forward your report, the existing XBRL configuration, tags, and settings remain available. You should then review and update the reporting periods, tagging, statements, and validation results before generating a new filing package.

Steps

Create a copy of the report

1. Create a copy of the previous reporting period's document.
2. Rename the document to reflect the new reporting year.

All existing XBRL configuration, tags, containers, and properties are copied to the new document.

Read more about copying a report in this article: Roll forward (copy) a document

Update the reporting periods

1. Open the document root section.
2. Go to the XBRL General Data section.
3. Update the current and comparative reporting period dates.
4. Verify that the reporting entity information, is still correct.

The reporting periods determine the contexts used in the XBRL filing and should always be reviewed before continuing.

Review the primary financial statements

Review all primary financial statements and compare them with the previous filing.

Pay particular attention to:

• New line items
• Removed line items
• Changes in statement structure
• Container assignments

When a new line item is added, review the surrounding rows to ensure that containers and statement structures are still configured correctly.

Review taxonomy mappings

Verify that all financial facts are still mapped correctly.

Where possible, keep tagging decisions consistent with previous reporting periods. Consistent tagging improves comparability and aligns with regulatory expectations.

Review inline tags

Review all inline tags and verify that the tagged information is still correct.

Examples include:

• Reporting entity name
• Legal form
• Registered office
• Other entity-specific disclosures

Update any tags that are affected by changes in the organization or reporting structure.

Review block tags

Review all block tags throughout the document.

Block tags from the previous reporting period remain available after copying the document, but new or modified disclosures, notes, and accounting policies may require additional tagging or updates.

Generate the XBRL filing

Run the XBRL export process and generate a draft filing package.

Review the generated output in the inline viewer and verify that all content is displayed correctly.

Review validation results

Review the validation report and resolve as many warnings and errors as possible.

Use the available highlighting functionality to verify that:

• Facts are tagged correctly.
• Statements are structured correctly.
• Required tags are present.
• No unexpected validation issues occur.

Expected Result

The report is updated for the new reporting period and all relevant XBRL configuration has been reviewed, validated, and prepared for final filing.

Remarks

• Rolling forward a report preserves the existing XBRL setup, but all reporting-specific content should still be reviewed.
• Pay particular attention to new disclosures, new line items, and changes in reporting requirements.
• Consistent tagging across reporting periods is recommended wherever possible.