XBRL tag
The named element that identifies what a tagged figure represents, such as Revenues or NetIncomeLoss.
Updated 2026-07-26
A tag is drawn from a published taxonomy and has a definition attached. Two filings that use the same tag for the same period are stating the same measure, which is exactly what makes machine comparison possible.
Companies have real choices among tags. Revenue can be tagged with a general element or with a narrower one depending on how the company presents its business, and both choices can be correct under the accounting rules while producing series that should not be compared without care.
Tags also change between taxonomy versions. An element deprecated in one year and replaced in the next creates a break in a long series that has nothing to do with the underlying business.
Related terms
4 entries- Extension element
- A custom tag a company defines for itself when no standard element fits its presentation.
- Fiscal period
- The stretch of time a reported figure covers, which need not line up with the calendar year.
- US GAAP taxonomy
- The published dictionary of standard tags used for tagging U.S. financial statements, reissued each year.
- XBRL
- The tagging standard that turns figures inside a financial report into machine-readable facts.