When drafting financial documents, the contents are necessarily discontinuous. The subjects intersect, themes are scattered… Let’s take the example of the employee policy concept: several parts of the document will fit this theme, without necessarily following each other. Chapters such as profit-sharing, participation, or hiring policy are linked to this concept, while being spread throughout the document. As all these contents are mixed, iXBRL enables to link them all to a theme: this technique is called “continuation”.
Concretely, it is used to assign the same tag to different sections, which can be cut by other elements (text or graphics) linked to another concept. As its name suggests, this technique therefore ensures the tag’s continuity. About the compliancy, the tagging of discontinuous sections is a standardized feature of the Inline XBRL report creation: the use of continuation is therefore fully compliant. It is also used in the context of nested tagging. But keep in mind that only block text type concepts (notes and appendices) can be tagged in continuity. In Pomdoc Pro, you find all the elements of the document tagged with the same concept in a dedicated tab. The tagged zones are automatically linked to the first with this concept, and regarding the order of the document (no need to indicate the order).
In conclusion, the iXBRL enables to structure the document as desired and to ensure its usability. Thanks to this system, readers have easier access to information related to the researched concept. The cross-referencing of information provides better listed, more readable and comparable answers.
And of course, you simply make compliant reports thanks to the continuation of your tags in Pomdoc Pro!