Tag Attributes - Overview

When a tag is created, default values will be applied to all tag attributes. In most cases, these default values will be appropriate. The “XBRL Tags” ribbon (this is only visible when a tag is selected) is used to change the attributes.

Most XBRL tags require significant additional information over and above the value of the fact. These include:

• The primary tag
• Optionally - A collection of secondary tags
• The entity for which the fact is relevant (entity context)
• The period for which the fact is relevant (period context)
• Tag Footnotes

Furthermore, for numeric tags

• The unit, e.g. “USD” or “Pounds per square meter”
• The scale (whether the fact represents unit values or are scaled to some factor)
• The correct signage of the fact.

Tag attribute defaults

Report Authority adopts a number of techniques to appropriately provide a default value for all tag attributes at the point of tagging. In almost all scenarios, once the appropriate primary and secondary tags have been selected, a tag can be inserted without needing to adjust any of the attributes.