Recall practical checks for XBRL tag quality, extensions, signs, and consistency.
Custom tag The label is unique, so we need a custom extension. A standard taxonomy tag may already capture the accounting concept. Your line Let's search the standard concept first. Use an extension only if the standard tag would misrepresent the meaning. A unique label is not the same as a unique accounting concept. It protects comparability while allowing justified extensions. Four checks What are the four fast XBRL quality checks? Concept, sign, period, and unit. Then check dimensions and extensions if the fact sits in a table or uses a custom element. Extension test When is an extension defensible?…
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