Success! This alert box could indicate a successful or positive action.
Info! This alert box could indicate a neutral informative change or action.
Warning! This alert box could indicate a warning that might need attention.
Required! This alert box could indicate a dangerous or potentially negative action.

Blog

Presentation of reports in iXBRL

The human readable presentation of reports in iXBRL is entirely in the hands of preparers. The fact that underlying tags are being added need not influence the presentation which a company chooses to adopt - layout, style, terminological and branding preferences may all be preserved.

Companies should continue to describe line items in accounts in the way they choose. The description of tags in taxonomies is purely to identify the tag clearly; they are not intended to determine how a company describes that item. Tag descriptions will not necessarily align exactly to wording in accounts but the concepts they both represent should match sufficiently well.