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.

Target audience

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.

This document is a review draft. Circulation is restricted to members of XBRL International. Readers are invited to submit comments to the Implementation Guidance Task Force.


  • Kathryn Dobinson
  • Paul Warren


  • Carol Baskey
  • Shilpa Dhobale
  • Pierre Hamon
  • Ian Hicks
  • Revathy Ramanan

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