Introduction
Use this article when your validation report contains inconsistencies. These issues can occur when reported values do not align with the expectations of the taxonomy, when signs are interpreted incorrectly, or when the same concept is reported multiple times with conflicting values.
Summary
After reading this article, you will understand the most common causes of inconsistencies and how to investigate and resolve them using the validation report and inline viewer.
Overview
In iXBRL, every tagged fact must be reported consistently and unambiguously. Validation inconsistencies occur when the validation engine detects a conflict between reported facts, calculations, or taxonomy expectations.
The two most common causes of inconsistencies are:
- Incorrect sign handling of facts.
- The same concept being reported multiple times with different values.
Understanding sign-related inconsistencies
In a human-readable report, values are often displayed as positive or negative numbers based on presentation preferences. For example, expenses are frequently shown as negative values because they represent an outflow.
In iXBRL, the meaning of a fact is determined by the taxonomy concept itself. Because of this, a value that appears negative in the report may still need to be reported as a positive value in the iXBRL filing.
For example:
| Concept | Displayed in report | iXBRL fact value |
|---|---|---|
| Finance costs | Negative | Positive |
| Profit before tax | Positive | Positive |
| Other finance income (cost) reported as a cost | Negative | Negative |
As a general rule, iXBRL facts should be reported as positive values unless the reported value differs from what the taxonomy concept normally represents.
Understanding debit and credit concepts
The taxonomy defines whether a concept normally expects a Debit or Credit value. This determines how Tangelo interprets the sign of the reported fact.
For most concepts, you can leave the default behaviour unchanged. However, when validation inconsistencies occur, the following tables can help determine whether the Concept is negative property should be used.
Credit concepts (or concepts without a balance type)
| Shown in report | Concept is negative | iXBRL fact value |
|---|---|---|
| Positive | Not set | Positive |
| Negative | Not set | Negative |
| Negative | No | Positive |
Debit concepts
| Shown in report | Concept is negative | iXBRL fact value |
|---|---|---|
| Positive | Not set | Positive |
| Negative | Not set | Positive |
| Negative | Yes | Negative |
Examples
| Concept | Balance | Shown in report | iXBRL fact value |
|---|---|---|---|
| Finance costs | Debit | Negative | Positive |
| Other finance income (cost) | Credit | Negative | Negative |
| Adjustments for finance income (cost) | Credit | Positive | Negative |
| Profit (loss) before tax | Credit | Positive | Positive |
These examples demonstrate that the sign shown in the report is not always the same as the sign reported in the iXBRL fact. The correct sign depends on both the reported value and the meaning of the taxonomy concept.
Understanding duplicate fact inconsistencies
Another common cause of inconsistencies is when the same taxonomy concept appears multiple times within the report but is reported with different values.
In iXBRL, a concept that is reported multiple times for the same entity, period, and context must always have the same fact value. If different values are reported for the same concept, the validation engine will report an inconsistency.
For example:
| Concept | Location | Value |
|---|---|---|
| Revenue | Statement of Profit or Loss | €100,000 |
| Revenue | Note disclosure | €95,000 |
In this example, the same concept is reported twice with different values, resulting in an inconsistency.
These inconsistencies are often caused by:
- Manual adjustments made in one location but not another.
- Values copied from previous reporting periods.
- Notes that are no longer aligned with the primary financial statements.
- Incorrect concept selections that unintentionally create duplicate facts.
Investigate the inconsistency
- Open the validation report.
- Locate the inconsistency message.
- Open the inline viewer.
- Search for the concept mentioned in the validation report.
- Review the concept details, balance type, reported value, and any duplicate occurrences of the concept.
Check whether:
- The correct concept has been selected.
- The reported value is correct.
- The sign of the fact is correct.
- The concept appears multiple times in the report.
- Duplicate occurrences use the same fact value.
The inline viewer is often the quickest way to identify the underlying cause of an inconsistency.
Adjust the sign behaviour
If the inconsistency is caused by incorrect sign handling, Tangelo provides the Concept is negative property to explicitly control the sign of a fact.
This property can be configured at:
- Row level, affecting all periods in the row.
- Cell level, affecting a specific value only.
To modify the sign:
- Select the affected row or cell.
- Open the Properties panel.
- Locate the Concept is negative property.
- Set the property as required.
- Generate a new iXBRL package.
- Review the validation report again.
Resolve duplicate fact inconsistencies
If the inconsistency is caused by duplicate facts:
- Locate all occurrences of the concept in the inline viewer.
- Compare the reported values.
- Determine which value is correct.
- Update the report so that all occurrences of the concept use the same fact value.
- Generate a new iXBRL package.
- Review the validation report again.
Expected Result
The inconsistency is resolved and no longer appears in the validation report. All reported facts are consistent with the taxonomy requirements and, where applicable, duplicate occurrences of the same concept use identical fact values.
Remarks
- Calculation inconsistencies are often the first indication of an incorrect sign configuration.
- Not every fact participates in a calculation, so sign issues may also exist without generating calculation inconsistencies.
- The same concept may appear multiple times in a report, but the fact value must remain consistent for the same entity, period, and context.
- Always review the concept definition and balance type in the inline viewer before changing sign behaviour.
- After making corrections, regenerate the iXBRL package and review the validation report again.
- If you are unable to determine the cause of an inconsistency, contact your auditor or Tangelo consultant for assistance.