iXBRL
Inline XBRL (iXBRL) is a format that embeds machine-readable XBRL tags directly inside the human-readable HTML document of an SEC filing. Rather than submitting a separate data exhibit alongside the filing, a company files a single document that is simultaneously a readable web page and a fully tagged dataset.
The numbers a person reads and the data a machine extracts are therefore guaranteed to be the same figures. Inline XBRL is now the required format for the financial statements in 10-K and 10-Q filings.
Under the original XBRL mandate, companies filed two versions of their financials — the human-readable document and a separate XBRL exhibit — which added friction and created the risk of discrepancies between them. The SEC adopted Inline XBRL to solve this, phasing in the requirement between 2019 and 2021, beginning with large accelerated filers. With iXBRL the tags are woven into the HTML, so a single submission serves both audiences and the data is self-consistent by construction. For the broader picture of how XBRL works, see the guide linked below.
A: Regular (standalone) XBRL is filed as a separate data exhibit alongside the human-readable document. Inline XBRL embeds the same tags directly inside the HTML filing, so one document serves both human readers and software, eliminating any mismatch between the two.
A: The SEC phased in the Inline XBRL requirement between 2019 and 2021, starting with large accelerated filers and extending to accelerated filers, smaller reporting companies, and certain funds in subsequent years.
A: Yes. An Inline XBRL filing renders as an ordinary HTML document in a browser. The XBRL tags are embedded invisibly in the markup, so people read it normally while software can still extract the structured data.
Further Reading: What Is XBRL? How SEC Tagging Affects Your Investment Data
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