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
With your document open in Wdesk, go to the Projects panel on the right and select the XBRL tab. Under the most current revision, click All Facts Report to download the report as a .xlsx file.
Open the downloaded file and use the Wdesk UK Statutory Reporting All Facts Report Checklist to complete the review.
Wdesk UK Statutory Reporting 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. Use the instructions in the second column to find items that need additional review.
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 $170).
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 correct date?
Filter Column G (Type) for String Item Type. Filter Column K (Date) to verify all dates are CURRENT YTD.
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 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 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)
Filter Column M (Unit) for monetary (or other) units expected in the document. If additional units are reported, then they should be investigated.
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.