Tags that refer to concepts that are never defined in the standards

[mhoullier]

The list of mandatory tags includes a number of tags centered around concepts that are never defined in the IFRS.

For instance, DisclosureOfProfitLossFromOperatingActivitiesExplanatory, DescriptionOfAccountingPolicyForExceptionalItemsExplanatory, ...

How can we approach tagging or review the conformance of a tagging without an agreement on the definition of these items?

[mhoullier]

XBRL FR WG suggestion : since these concepts are never defined in the standards, it is difficult to argue that the tag should or should not be used by looking at the contents. Such tags should only be used on a section with a corresponding name in the visual layer.

Such tags should also therefore never be added as a result of the "multi-tagging" recommendation of Reporting Manual 1.9.1.

For instance :

• the DisclosureOfProfitLossFromOperatingActivitiesExplanatory tag should only be used if a section of the notes is clearly titled 'Profit (loss) from operating activities' or a similar name (or the equivalent in the reports' language).

• If a section of the notes is dedicated to revenue and has been tagged with the corresponding tags, it should not be multi-tagged with DisclosureOfProfitLossFromOperatingActivitiesExplanatory (supposing the section is not itself contained within a chapter or supersection named 'Profit (loss) from operating activities', of course).