After generating XBRL, you can use the All Facts Report to download the document facts and their details in a spreadsheet format. The All Facts Report contains the same information as the XBRL Viewer report, but in a downloadable file.
Reviewing with the All Facts Report
To download and review the All Facts Report:
Open the project in Wdesk.
Go to the Projects panel on the right and select the XBRL tab.
Click All Facts Report for the revision you want to review. The report is downloaded as a .XLSX file.
Open the downloaded file and use the CIPC All Facts Report Checklist (below) to complete the review.
CIPC All Facts Report Checklist
Use the following checklist with the All Facts Report to search for common errors within a filing related to XBRL fact properties.
Column E (Fact Values)
Are there unexpectedly large XBRL fact values?
Filter Column M (Unit) and deselect the dash, which will remove non-numerical values. Then, filter Column E (XBRL Fact Value) for the top 5 negative values and top 5 positive values. Verify that the XBRL Fact Value shows the correct value for each item.
A value can be unusually large if improper scaling was used, such as when values are entered as millions instead of ones (for example 9,000,000,000 shares outstanding).
Are there unexpectedly small XBRL fact values?
Filter Column E (XBRL Fact Value) with a numerical range filter between .01 and 2,000.
A value can be unusually small if improper scaling was used, such as when values are entered as ones instead of millions (for example, cash and cash equivalents of R170).
Are there any values rounded down to 0?
Filter Column E (XBRL Fact Value) for fact values = 0. Check the filter on Column D (Document Value) for anything with a value except 0, -, no, none, zero, nothing, nil.
Column F (Reversed)
Are negative XBRL fact values that have been reversed set up correctly?
Filter Column F (Reversed) for Reversed. Use a numeric filter for Column E (XBRL Fact Value) to filter only values less than zero. Review for reasonableness that the concept should have a negative fact value.
Column G (Type)
Do all string concepts have the CURRENT YTD range?
Filter Column G (Type) for Text Block Item Type. Filter Column K (Date) to verify all dates are for the full current year being reported, such as 01/07/2016 to 30/06/2017.
Do all numeric facts have a numeric concept (as opposed to only a string tag)?
Filter Column G (Type) for any string item types, such as String, Duration String, Normalized String, Date String. Use "string" in the filter search to catch all applicable item types. Check results and make sure any numerical item is also tagged, if required.
Do all perShare, perUnit, percent and pure item types have the correct scale?
Filter Column G (Type) to only show the pureItemType, percentItemType, perShareItemType and perUnitItemType. Then filter Column L (Decimals) for any accuracies less than 0 (i.e. -1 (tens), -2 (hundreds), -3 (thousands), etc.).
Column K (Date)
Are dates set up correctly?
Filter Column K (Date) for any dates that are not reported in the filing document. For example, when reporting on 2017, you should generally have only instant dates for periods ending in 2015, 2016, and 2017 or duration dates ending in 2016 and 2017. If you have dates before or after these periods, then review them to see if they are needed.
Column L (Decimal)
Are unusual accuracies like 5, -9, etc. correct?
Filter Column L (Decimals) for any unusual accuracies to verify that they are correct (for example a 5% weighted interest rate with an accuracy of 5 may have an incorrect fact value of .05122 instead of .05).
Should 0, 1, 2, 3, 4 values have an accuracy of INF?
Filter Column L (Decimals) for 0 through 4 values. Review results to see if any of these values should be set up as INF instead.
Should facts set to INF (exact value) have a different accuracy?
Filter Column L (Decimals) for INF value. Review results to see if any of these values should be using a different accuracy. Run a text search on Column B (Concept) for the word Average as average values generally should not be INF.
Column M (Unit)
Are all Number units being used only for percentage or ratio facts? The only eligible item types are percent item type and pure item type.
Filter Column M (Unit) for number or ratio unit. Filter Column G for (Type) for anything other than percent or pure item type. Review any numbers or ratios remaining in the list to determine whether it needs a new item type or unit. Integer and Decimal item type needs to have a custom unit, such as employee.
Are all units expected?
Review all unit types in Column M (Unit) to make sure that only those expected are reported. For example, if USD is reported as a monetary unit and you should have only ZAR, then review it for accuracy.
Are all shares positive (with extremely rare exceptions)?
Filter Column M (Unit) for only shares unit type and check Column E (XBRL Fact Values) for any negative XBRL values.