Block tagging allows you to tag entire sections of text in your notes disclosures, rather than individual values. This guide explains when to use block tags, how to apply them correctly, and best practices for note tagging.
Key Takeaways
- Block tags cover entire disclosure sections
- Use text block elements from the taxonomy
- Nesting is allowed and often required
- Block tags complement, not replace, detailed tags
- Consistent granularity improves usability
What is Block Tagging?
Block tagging marks up entire sections of narrative text or tables as a single tagged unit. Instead of tagging individual numbers, you wrap the whole disclosure in a text block element.
Benefits:
• Captures context around figures
• Enables text search and analysis
• Required for certain disclosures
Required Block Tags
ESEF requires block tagging for:
• Accounting policies
• Notes to financial statements
• Segment reporting disclosures
• Related party information
• Risk management disclosures
Check the ESEF mandatory elements list for specific requirements.
Application Techniques
To apply block tags:
1. Identify the complete disclosure section
2. Find the appropriate TextBlock element
3. Wrap entire section with iXBRL tag
4. Include all related tables and text
5. Ensure no content is cut off
Nesting Blocks
Nested block tags are common and correct. For example, an 'Accounting Policies' block may contain nested blocks for specific policy areas. The outer tag captures the full disclosure; inner tags provide more detail. Both are valuable for analysis.