Designing HTML for Inline XBRL – updated guidance
The XBRL Standards Board has approved an update to the ‘Designing HTML for Inline XBRL’ Working Group Note. This document provides information for creators of Inline XBRL (or iXBRL) documents on a variety of technical topics, including performance, text-block tags and compatibility between HTML and XHTML.
The latest update seeks to unify mechanisms that have been adopted by a number of reporting systems, including the US SEC and Europe’s ESEF programme, for linking ‘hidden’ iXBRL facts to human-readable HTML content. These mechanisms help reviewers and consumers understand Inline XBRL reports more easily, but currently are implemented slightly differently in the different systems, creating a burden for XBRL software providers and issuers. This update proposes a unified approach that can be adopted by other Inline XBRL filing programmes.
The updated note can be found on our specification site here
