Ensuring that numeric figures are tagged with the correct sign is a critical part of creating an XBRL report. In many cases, it may be necessary to tag a figure with the opposite sign to that with which it would be presented in a financial report. This document explains why this is necessary, and provides guidance on how to ensure that figures are tagged with the correct sign.
This document is primarily aimed at preparers creating XBRL or iXBRL reports looking ensure that numbers are tagged correctly. It may also be of use to collectors who are looking to issues their own guidance to preparers, and to taxonomy architects looking to minimise sign issues in reports that use their taxonomy.
- Target audience
- Why Sign Errors Occur
- Concept meaning and labels
- Changing the sign for presentation
- iXBRL (or Inline XBRL)
- Balance attributes
- Catching Sign Errors
- Further Reading
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