XBRL and Inline XBRL filings

Tag the balance sheet, income statement and cash flow of a period with IFRS, ESEF, US GAAP or UK FRC concepts, and produce the XBRL instance and the Inline XBRL document a regulator asks for.

A listed or regulated company files its financial statements with every figure tagged: what it is (a concept in a published taxonomy), for whom and when (a context: the entity's identifier and the period), and in what (a unit: a currency, shares, or a pure number). An XBRL instance holds the tagged facts. An Inline XBRL document is a readable web page with the tags inside it, which ESEF and the SEC require.

1. Open Accounting > Regulatory Reporting > XBRL Filings and press New.
2. Choose the taxonomy (IFRS, ESEF, US GAAP or UK FRC), the period, and the entity identifier: the LEI for ESEF and most European filings, the CIK for the SEC, the company number for Companies House.
3. Set the decimals (0 to the unit, -3 to the thousand) and, if you will tag earnings per share, the shares outstanding.
4. Press Generate. The figures are read from the posted ledger, tagged, and checked.
5. Use Facts to see every tagged figure and the accounts it came from, and Validation to see what was checked.
6. Download the instance and the Inline XBRL document. When it has gone to the regulator, press Mark as filed.

Each account is placed on a line of the statements (cash, receivables, inventories, payables, revenue, cost of sales and so on) the way the Balance Sheet and Income Statement reports place it, and each line goes to a concept. Where that is not what you want, add an XBRL Mapping: a statement line, a single GL account, or a range of accounts onto a concept of your choosing.

• Every fact has a context the document defines, and every figure has a unit and decimals.
• Instant concepts (balances) are in instant contexts; duration concepts (results for a period) are in duration contexts.
• No concept is reported twice in one context with different values.
• Each total equals the sum of its parts. Total assets, liabilities, equity, profit and the change in cash are worked out from the ledger on their own, so an account left out or put on the wrong statement shows here.
• The balance sheet balances, and an LEI has valid check digits.
• The instance and the Inline XBRL document carry the same facts.