This article is for those who file with Companies and Intellectual Property Commission (CIPC) in South Africa.

Reviewing XBRL

This article contains information and instructions about reviewing the document and its XBRL data before filing.

We recommend beginning with the review methods in this article. Make sure to also look at the other articles in the Reviewing section to find and fix XBRL issues.

Using Document Blacklines to Review Changes

When you want to review changes in the document, use Document Blacklines. These are different than XBRL Blacklines. Document Blacklines allow you to see changes made to document text since the last revision.

NOTE: Blacklines do not show changes made in non-printing sections.

Use blacklines to review your document for the following:

  • View new or changed facts. For example, if you added a director or a note.

  • Make sure numeric facts tagged throughout the document match the XBRL fact properties. For example, if the number is shown in ones make sure the XBRL is also ones, not thousands.

  • Compare the most recent revision against last year’s final revision to make sure last year’s numbers were correctly moved and that this year’s numbers are correct.

To create blacklines:

  1. With your document open, select the Review tab at the top of Wdesk and click Blackline.

  2. Select the revisions to compare and click Create Blackline.

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  3. Review the document within Wdesk, section by section. Look for untagged facts that you need to tag.

  4. Look through the taxonomy tree in the XBRL Outline panel on the right to find tags that you need to apply in your document.

  5. For each new tag, review the line item concept and dimensions to determine if the tag is appropriate. Click the concept or dimension name in the XBRL Detail Tagging dialog box to open the XBRL Concept Detail, which shows more information about the tag.

  6. Make sure each value reported in a non-printing section matches the value in the document.

  7. Review fact properties by clicking the Fact Properties icon at the bottom of the document window. This opens the Fact Properties panel where you can review everything about the fact at one time. You can also select one property at a time from the Review Display drop-down menu.

  8. After making updates, Share both XBRL and document changes.

Create a document blackline anytime you want to see changes between revisions. For more information about document blacklines, see the Blacklines for Documents article.

Running a Document Check

Run the Document Check to make sure XBRL and your document align. Document Check connects the document with the XBRL and does the following:

  • Shares pending changes.

  • Tells you when accuracies do not match throughout the document. For example, if a number in the document is shown in thousands, but its XBRL accuracy is in ones.

  • Finds disconnected XBRL data.

  • Shows changes that others have not yet shared. Tip: Make sure everyone shares their changes often.

NOTE: We recommend running a Document Check before generating XBRL to fix validation issues more easily.

  1. From the XBRL tab at the top of the Wdesk window, click Validate and select Document Check.

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    When the document check is done, validation messages appear in the XBRL Document Check panel on the left. If your document and XBRL align correctly, you will see a No issues found message.

  2. Address each message before generating XBRL. When you find a message that does not require any changes, select Hide this message from the message drop-down menu.

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  3. After making updates, Share both XBRL and document changes.

Run the Document Check any time you want to make sure your document and XBRL align correctly.

Generating XBRL

You must generate XBRL for your document to show if there are any XBRL-related errors.

  1. Make sure your filing document is part of your project and open the Projects panel.

  2. Select your project from the drop-down list if not already selected.

  3. Go to the XBRL tab and click Generate XBRL.

  4. You can choose to generate XBRL in the background. The Generate XBRL button and Revision details show the progress.

  5. If not already visible, click Generation Summary to see the type and number of errors in your document. Review and verify each validation message.

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You can also run XBRL blacklines to see changes between XBRL revisions. For more information, see Using Blacklines to Review Changes.

Verifying with Additional Reviews and Test Filings

  1. Regularly regenerate at the project level and clear any additional errors.

  2. Periodically run document blacklines and XBRL blacklines.

  3. Generate XBRL and do a test filing with appropriate software.

  4. Continue to monitor any document changes for corresponding changes to XBRL.

  5. Continue to update XBRL as necessary, clearing errors at the project level.