Build SEC EDGAR Inline XBRL (iXBRL)

Skill: Convert financial statements into SEC EDGAR Inline XBRL

Region: United States Category: SEC / Disclosure Does: Takes a registrant's financial statements and tags them as Inline XBRL (iXBRL) — the XHTML-with-embedded-XBRL-facts format the SEC requires for the financial statements and cover data in 10-K, 10-Q, 8-K (financial exhibits), and registration statements filed on EDGAR. Spec: SEC EDGAR Filer Manual (Vol. II) · Inline XBRL 1.1 · US-GAAP Financial Reporting Taxonomy + DEI taxonomy (FASB/SEC, annual release)

Inline XBRL embeds machine-readable facts inside the human-readable XHTML document, so one file serves both. The authority is the EDGAR Filer Manual plus the annually updated US-GAAP taxonomy — using a stale taxonomy year is a common rejection cause. Filing requires EDGAR credentials (CIK + CCC, filer codes); operating companies (incl. smaller reporting companies, phased in) must tag in iXBRL.

When this applies

• Financial statements (and certain cover-page/DEI data) in 10-K, 10-Q, transition reports, many 8-K financial exhibits, and registration statements (S-1, etc.).
• Foreign private issuers using IFRS tag against the IFRS taxonomy instead of US-GAAP (same mechanics).

iXBRL building blocks

Tagging rules

• Use standard taxonomy elements wherever one fits; create a custom extension element only when no standard concept exists, and anchor it (via the definition/calculation linkbases) to the closest standard element.
• Every fact needs a context (period + entity CIK) and, if numeric, a unit and decimals/scale. The displayed number and the tagged value must reconcile after applying scale and sign.
• Calculation relationships (subtotals) must foot — tagged components must sum to the tagged total per the calculation linkbase, or EDGAR flags inconsistencies.
• Dimensions model breakdowns (segments, products, geography) using axes/members rather than inventing flat elements.
• DEI cover data is mandatory and must agree with the EDGAR submission header (form type, period of report, CIK, fiscal period focus).
• Negated/labeled presentation: use preferred labels and negation in the presentation linkbase so the rendered statement reads naturally without changing the underlying signed value.

Worked example (one revenue fact, inline)

<!-- "$1,234" thousands of revenue for FY2025 -->
Revenue:
<ix:nonFraction
   name="us-gaap:Revenues"
   contextRef="FY2025"            <!-- duration 2025-01-01..2025-12-31, entity CIK 0001234567 -->
   unitRef="usd"                  <!-- iso4217:USD -->
   decimals="-3"
   scale="3"
   format="ixt:num-dot-decimal">1,234</ix:nonFraction>
<!-- tagged value = 1,234 × 10^3 = $1,234,000 -->

With contexts/units declared in the hidden <ix:header> (FY2025 period + entity CIK; usd unit), and the same XHTML rendering the visible financial statement.

Validation checklist

• Current-year US-GAAP (or IFRS) taxonomy + DEI taxonomy used; EDGAR Filer Manual version confirmed
• Every fact has a context (period + entity CIK); numeric facts have a unit and decimals/scale
• Displayed values reconcile to tagged values after scale/sign; no rounding mismatches
• Calculation linkbase foots (components sum to totals); presentation labels read naturally
• Custom extension elements used only where necessary and anchored to standard concepts
• Disaggregations modeled with dimensions (axis/member), not ad-hoc elements
• DEI cover data complete and consistent with the EDGAR submission header (form type/period/CIK)
• Passes EDGAR/Arelle iXBRL validation (no errors) before submission with CIK/CCC

Last updated: 2026-05-31 — the US-GAAP taxonomy and EDGAR Filer Manual update annually; confirm the current taxonomy year, element selection, iXBRL formatting, and EDGAR submission rules against the current SEC EDGAR Filer Manual and FASB taxonomy before filing.