Inline XBRL (iXBRL) is an XHTML page that people read in a browser, with XBRL facts tagged inside it for software. Tags such as ix:nonFraction mark numbers and ix:nonNumeric marks text. Facts refer to a taxonomy concept and context; numeric facts also identify a unit.
HMRC requires iXBRL computations with UK Company Tax Returns, and ESEF reports use it to tag IFRS consolidated financial statements. Klarbon support is planned, not available yet.
What is in an iXBRL file?
| Element | Holds |
|---|---|
ix:header |
hidden facts, contexts, units and the taxonomy reference |
ix:nonFraction |
a number, with concept, context, unit, scale, decimals and sign |
ix:nonNumeric |
text, such as a name, date or note |
ix:continuation |
the rest of a text fact that runs over several places |
ix:footnote |
a footnote linked to facts |
ix:exclude |
content inside a text fact that is not part of its value |
| Property | Value |
|---|---|
| Page | XHTML |
| Specification | Inline XBRL 1.1, Recommendation of 18 November 2013 |
| Document set | one or more pages forming one report |
| Report package | .xbri |
XBRL International publishes the specification and the package format (Inline XBRL 1.1, report packages). HMRC sets out the iXBRL rule for Company Tax Returns (HMRC).
iXBRL or a PDF report?
| iXBRL | PDF report | |
|---|---|---|
| Readable by people | yes | yes |
| XBRL facts for software | tagged, with a concept and context | not inherent in an ordinary PDF report |
| Accepted by HMRC for computations | yes | no |
See XBRL instance documents and ESEF.
What does Klarbon do with iXBRL?
Opening a report and listing its tagged facts is planned, not available yet. Klarbon does not prepare or file tax returns or accounts. Klarbon works with invoices and bank statements; see the invoice viewer.
Related
Frequently asked questions
What is iXBRL?
Inline XBRL, a way to put XBRL facts inside an ordinary XHTML page. The page looks like a normal report in a browser, and hidden tags around the numbers and text let software extract the same facts as from an XBRL instance.
Who uses iXBRL?
In the United Kingdom, HMRC requires the computations of an online Company Tax Return in iXBRL, and for most companies the accounts too. In the EU, issuers on regulated markets publish annual financial reports in ESEF as XHTML. IFRS consolidated financial statements within those reports are tagged using Inline XBRL.
What are ix:nonFraction and ix:nonNumeric?
The two main tags. ix:nonFraction marks a number, with its concept, context, unit, scale and sign. ix:nonNumeric marks text, such as a company name or an accounting policy note.
Is opening an iXBRL file in a browser safe?
An iXBRL file is a web page, so treat one from an unknown source like any other web page. Viewing it shows the report, but checking the tagged facts needs XBRL software.
Sources
- XBRL International, Inline XBRL Part 1 1.1, Recommendation of 18 November 2013 xbrl.org
- XBRL International, understanding report packages xbrl.org
- HMRC, Company Tax Returns, format for accounts, April 2022 (PDF) assets.publishing.service.gov.uk
- ESMA, electronic reporting and ESEF esma.europa.eu