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XBRL - Is it ok to use member tags on the face statements?

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  • Isaac Oard

    Hi Shera Ip
    Yes, it is fine to use member tags on the face financials. We usually use it for classifications of classes of stock and related party disclosures. With that said, if the value is an aggregate total then you may want to consider a different tagging approach

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  • Shera Ip

    Thanks Isaac! To clarify, when you say "aggregate total", do you mean using an aggregate total tag and then using member tags to differentiate different portions of that aggregate total?

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  • Isaac Oard

    Hi Shera Ip
    The number reflected on the face financials should be the total amount of reflected in the account balance. For example if you are reporting 2 classes of common stock on the BS you can use the CommonStockValue tag for both line items and use the Class of stock and the common stock members to differentiate.

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