Xbrl Validation 〈2027〉

This validates that numerical facts add up correctly. For example, if "Net Income" is defined as "Revenue" minus "Expenses," the validation check confirms this formula holds true within the instance document. 2. XBRL Formula Rules

| Failure Type | Example | Fix | |--------------|---------|-----| | Missing context period | Fact without startDate / endDate for duration | Assign correct period context | | Duplicate facts | Two facts with same concept, entity, period, unit | Merge or differentiate with dimensions | | Undefined unit | shares not declared in taxonomy units | Use standard unit shares or define custom | | Inconsistent decimals | decimals="INF" on a rounded number | Set appropriate decimal precision | | Calculation out-of-balance | NetIncomeLoss doesn’t match Revenues - Expenses | Adjust source values or override rule with @balance=”false” (use cautiously) | xbrl validation

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Validated XBRL data allows investors to compare company performance across industries and countries easily. This validates that numerical facts add up correctly

This ensures that all mandatory information required by the regulator is present, preventing omissions (e.g., marking a "MISSING VALUE" in the validation report). Best Practices for Effective XBRL Validation XBRL Glossary XBRL Formula Rules | Failure Type | Example