Technical Articles
Disclosure Management – anchoring extended taxonomy elements
For the ESEF iXBRL filings, the ESMA requires that the extended elements of the taxonomy are anchored.
See: https://www.xbrl.org/guidance/esef-rules-anchoring-extensions/
This short wiki explains how to achieve this in SAP Disclosure Management and how these elements are displayed.
Please be aware that there is known limitation of the Open Source Previewer, which stop at a "one level depth" when parsing the anchoring.
Therefore, you will often not see both the wider and narrower anchor.
The reason is that the previewer does not integrate a complete XBRL engine to navigate in the taxonomy and recursively read parent-child relations.
This is why this previewer should only be used for high-level reviewing but not as the main tool of analysis.
We recommend that auditors use Arelle to review anchoring.
FYI - there is a new version of the previewer, version 1.0.1,
See: https://github.com/Workiva/ixbrl-viewer/releases/tag/1.0.1
This has also some improvements in the area of anchors. See for example below (this comes from the SAP ESEF filing)