Tag the primary statements

Introduction

Use this article when preparing an iXBRL filing and you need to tag financial facts in the primary financial statements. Tagging links a line item in a table to the appropriate XBRL concept from the selected taxonomy, making the reported data machine-readable.

Summary

After following these steps, the selected line item is linked to the correct taxonomy concept. You can use the taxonomy browser to search for concepts and review their properties before assigning them.

Steps

1. Ensure that Tagging Mode is enabled.
2. Open a primary financial statement table.

3. Select the line item you want to tag.

   For example, a line item such as Property, plant and equipment.

4. Click Choose to open the taxonomy browser.
5. Use the search field to find the appropriate taxonomy concept.

6. Optionally use the filter dropdown to narrow the search results.

   Depending on your needs, you can search for:

   • Concepts
   • Members
   • Custom concepts
   • Other taxonomy items
7. Select the concept that best matches the reported fact.

8. Review the concept properties before applying the tag.

   Verify information such as:

   • Concept name
   • Tag identifier
   • Period type
   • Balance type
   • Namespace
9. Confirm the selection and apply the tag.

Expected Result

The selected line item is linked to the appropriate taxonomy concept.

The assigned tag is visible on the row and the row now has a different background color signalling that his row has been tagged.

Remarks

• Always select the concept that best represents the economic meaning of the reported fact, not just the label that appears most similar.
• Review the concept properties before assigning a tag to avoid incorrect mappings.
• If no suitable standard concept exists, consult your reporting specialist or auditor before creating an extension concept. Read more about creating a custom concept in this article: Create custom/extension concepts